Article 164 A
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
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Showing 4541–4550 of 46187 articles for “Art. 750 II”
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
A minor under sixteen years of age may not dispose of anything, except as regulated in Chapter IX of this Title.
…ffect insofar as they are authorised by order of the representative of the State in the department. II. - However, inter vivos or testamentary dispositions in favour of foundations, congregations and…
All persons may dispose of and receive either by donation inter vivos or by will, except those whom the law declares incapable of doing so.
…nistrative authority, after implementation of an adversarial procedure, on the grounds mentioned in III of article 19-3 of the aforementioned Law of 9 December 1905. Opposition to the gift, made under…
Members of the medical and pharmacy professions, as well as medical auxiliaries who have provided care to a person during the illness from which he or she dies, may not benefit from inter vivos or tes…
To be capable of receiving inter vivos, it is sufficient to be conceived at the time of the gift. To be capable of receiving by will, it is sufficient to be conceived at the time of the testator's dea…
Any gift to a natural or legal person who is incapable of receiving free of charge is null and void, whether it is disguised in the form of an onerous contract or made in the name of interposed natura…
A minor who has reached the age of sixteen and is not emancipated may dispose only by will, and only up to the amount of half of the property which the law allows an adult to dispose of. However, if h…
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