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Showing 1–10 of 22 articles for “Art. 965”
The donor may, at any time, waive the right to exercise the revocation for the occurrence of a child.
The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to…
The first president may delegate to one or more magistrates of the court all or part of the functions assigned to him by subtitles I and II. The presidents of chambers may likewise delegate to the mag…
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
…7 of the Monetary and Financial Code are included, for the value of the assets mentioned in Article 965 which are the subject of the contract assessed at 1 January of the tax year, after deduction of…
…raction of their value representing the units of account made up of the assets mentioned in Article 965, assessed in accordance with the conditions set out in the same Article 965 and in article 972 b…
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.
I.-For the application of article 965, the management by a company or organisation of its own property assets is not considered to be an industrial, commercial, craft, agricultural or liberal activity…
…axpayers shall mention the gross value and the net taxable value of the assets mentioned in article 965 on the annual declaration provided for in article 170. They attach to this declaration schedules…
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