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Showing 11111120 of 39292 articles for Art. 25-8 III

French Civil CodeIn force
Section 2: Reporting of gifts.

Article 856

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.

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 2: Reporting of gifts.

Article 854

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.

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 2: Reporting of gifts.

Article 847

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…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 2: Reporting of gifts.

Article 855

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…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 2: Reporting of gifts.

Article 848

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…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 2: Reporting of gifts.

Article 845

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…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 2: Reporting of gifts.

Article 858

The ratio is made in less taking, except in the case of the second paragraph of article 845. It cannot be required in kind, unless otherwise stipulated in the deed of gift. In the case of such a stipu…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 2: Reporting of gifts.

Article 853

The same applies to any profits that the heir may have derived from agreements made with the deceased, if these agreements did not present any indirect advantage, when they were made.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 81

…abled adults' allowance and the personalised autonomy allowance provided for by Chapter II of Title III of Book II of the Social Action and Family Code; 2° bis The personalised housing assistance prov…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Exemptions

Article 845

…taken out as security for savings loans for manual workers provided for in the second paragraph of III of Article 80, as amended, of the loi n° 76-1232 du 29 décembre 1976. 3° Deeds for special const…

AI translation · Updated 7 Nov 2023Open Article
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Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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Mariela Petrova

Mariela Petrova

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