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Showing 1361–1370 of 49599 articles for “Art. 25-8 I”
Gifts and legacies made to the spouse of a spouse entitled to inherit are deemed to have been made with exemption from reporting. If the gifts and legacies are made jointly to two spouses, only one of…
The report is only made to the donor's estate.
Rapport is due from what has been used for the establishment of one of the co-heirs or for the payment of his debts. It is also due in the case of a gift of fruits or income, unless the liberality was…
A donee who was not a presumptive heir at the time of the gift, but who becomes a successor on the day the succession is opened, does not owe the report, unless the donor has expressly required it.
The fruits of things subject to report are due from the day on which the succession is opened. Interest is only due from the day on which the amount of the report is determined.
Similarly, no report is due for associations made without fraud between the deceased and one of his heirs, where the conditions have been settled by an authenticated deed.
Gifts and legacies made to the son of one who is successor at the time of the opening of the succession are always deemed to be made with exemption from reporting. The father coming to the succession…
Property which has perished by chance and through no fault of the donee is not subject to report. However, if such property has been reconstituted by means of compensation received for its loss, the d…
Likewise, a son coming in his own right to the donor's estate is not obliged to return the gift made to his father, even when he would have accepted the latter's estate; but if the son comes only by r…
An heir who renounces the succession may, however, retain the inter vivos gift or claim the legacy made to him up to the available portion unless the disposing person has expressly required the report…
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