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Showing 2141–2150 of 67717 articles for “Art. 8 and 9-1”
…n heir are likely to be affected by gifts made by the deceased, he shall inform each heir concerned and known, individually and, where applicable, before any division, of his right to apply for a redu…
…er vivos are fictitiously joined to this mass, according to their state at the time of the donation and their value at the opening of the succession, after deducting from them the debts or charges enc…
…d until the value of all the property included in the testamentary dispositions has been exhausted; and when there is need for such reduction, it shall be made beginning with the last donation, and so…
Where the reduction is carried out in kind, the donee returns the fruits of what exceeds the available portion, from the day of the donor's death, if the application for reduction is made within the y…
…tends such a legacy to be discharged in preference to the others, this preference shall take place; and the legacy which is the subject thereof shall be reduced only to the extent that the value of th…
…neficiaries fall under article 795 or are organisations of the same kind covered by article 795-0 A and whose director is subject to the law of a State or territory that has entered into an administra…
…conomic Area that has signed an administrative assistance agreement with France to combat tax fraud and tax evasion and a mutual assistance agreement on tax collection, nor to the persons mentioned in…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
Article 754 B is applicable to real estate wealth tax.
…r liberal activity. II.-For the application of article 965, the activities mentioned in articles 34 and 35, with the exception of those mentioned in I of this article, are considered to be commercial…
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