Article 776 ter
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
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Showing 1–10 of 788 articles for “Art. 776 ter”
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
…called before the president of the chamber seised or to which the case has been distributed.The latter shall discuss the status of the case with the lawyers present, asking them in particular whether…
The option exercised has retroactive effect to the day on which the estate is opened.
I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…
…ry 1985 referred to above (1);3° To administrations and legal entities, the list of which will be determined by the decree in the Council of State provided for in Article 779, as well as to administra…
I. - Debts which have been contracted by the donor for the acquisition or in the interest of the property which is the subject of the donation, which are charged to the donee in the deed of donation,…
…g title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of ownership to be established and charged to the donor by the…
…rated into a shared gift made to descendants of different degrees in accordance with an agreement entered into pursuant to article 1078-7 of the same code, including when this property is reallocated…
…or compulsory liquidation, as well as to judges appointed to supervise the trade and companies register in connection with applications for entry in the said register; 4° To the Financial Markets Auth…
The following shall be identified by an individual number:1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed)2°…
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