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Showing 1–10 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
Reversions of usufruct are subject to death duties.
I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…
…ed armies who died under the flags during the war;2° of servicemen who, either under the flags or after being sent home, will have died, within three years of the cessation of hostilities, of wounds r…
The Pre-Trial Judge supervises the execution of the measures of inquiry that he orders, subject to the provisions of the third paragraph of Article 155.
The heir settles the liabilities of the estate. He pays the registered creditors according to the rank of the security attaching to their claim. Other creditors who have declared their claim are paid…
…ation lodged against the judgment rejecting the application for rehabilitation shall be heard and determined without fine or costs. All procedural documents are stamped and registered free of charge..
…scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their own tax system, a rebate is grant…
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