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Showing 81–90 of 31120 articles for “Art. Cass. 3e Civ. 25-5-1977 n° 76-10.226”
The option is indivisible. However, a person who has more than one succession claim to the same estate has a separate right of option for each of them.
The successor spouse and the heirs may, by agreement, convert the rights of habitation and use into a life annuity or a capital sum. If there is among the successors party to the agreement a minor or…
The conversion of the usufruct is included in the partition transactions. It does not have retroactive effect, unless otherwise agreed by the parties.
Unless the deceased wishes otherwise in accordance with article 971, the successor spouse who actually occupied, at the time of death, as his or her principal dwelling, a dwelling belonging to the spo…
The heir may accept the succession purely and simply or renounce it. He may also accept the succession up to the amount of the net assets where he has a universal vocation or universal title. A condit…
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to t…
Where the heirs or universal legatees are burdened with particular legacies of sums of money not existing in the succession and they have paid the duty on all the assets of this same succession, the s…
For the calculation of death duties, debts payable by the deceased are deducted when their existence on the day the succession was opened is duly justified by any means of proof compatible with the wr…
Debts payable by the deceased, which were contracted for the purchase of property included in the estate and exempt from death duties or in the interest of such property, are set off by priority again…
The basis of assessment for transfer duties on death relating to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a forei…
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