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Showing 61–70 of 4640 articles for “Art. BOI-ENR-DMTOM-40-30 n° 80”
Renunciation of an inheritance cannot be presumed. To be enforceable against third parties, renunciation made by the universal heir or heir by universal title must be addressed to or filed with the co…
Expenses legitimately incurred by the heir prior to his renunciation shall be borne by the estate.
The succession is vacant: 1° When no one appears to claim the succession and there is no known heir; 2° When all the known heirs have renounced the succession; 3° When, after the expiry of a period of…
The renouncing party is not liable for the payment of the debts and charges of the succession. However, he is liable in proportion to his means for the payment of the funeral expenses of the ascendant…
The heir is responsible for administering the assets he receives in the succession. He keeps an account of his administration, of the debts he pays and of the acts that commit the property received or…
The declaration provided for in Article 800 must mention the surname, first names, date and place of birth of each of the heirs, legatees or donees. If the birth took place outside France, proof of th…
Any declaration of transfer by death, made by the heirs, donees and legatees, their tutors, curators or legal administrators shall end with a statement as follows:".... The declarant affirms that this…
Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be rel…
III of article 806, with the exception of its third and last paragraphs, is applicable to public administrations, institutions, bodies, companies, firms or persons designated in I of l'article 806 who…
I. - Heirs, legatees or donees, their guardians or curators, are required to complete a detailed declaration.The following are exempt:1° The successors in direct line, the surviving spouse and the par…
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