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Showing 1691–1700 of 59300 articles for “Art. 9° and 10°”
…ct line, is deducted from the available portion. Any excess is subject to reduction. This deduction and reduction may only be requested by those of the other successors in the direct line who have not…
…ee coming to the succession, provided that as regards gifts the disposition has been made expressly and outside the share of the succession. The declaration that the gift is outside the share of the s…
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…
…ting the objectives entrusted to the agency by the State; 2° Approval of the contract of objectives and resources signed with the State; 3° the agreements referred to in article R. 515-12 ; 4° The fin…
…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…
The surrender value of surrenderable insurance contracts and capitalisation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code…
…ing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in proportion to the fra…
…ng contract entered into under the conditions provided for in Article 2 of L. 313-7 of the Monetary and Financial Code are included, for the value of the assets mentioned in Article 965 which are the…
…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…
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