Article 199 tervicies
I. - Taxpayers domiciled in France within the meaning of l'article 4 B benefit from an income tax reduction for the expenses they incur for the complete restoration of a built building:1° - Located in…
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Showing 61–70 of 56807 articles for “Art. Cass. 3e civ. 28-1-2021 n° 19-25.036”
I. - Taxpayers domiciled in France within the meaning of l'article 4 B benefit from an income tax reduction for the expenses they incur for the complete restoration of a built building:1° - Located in…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on m…
It may also be set up, purely gratuitously, by donation inter vivos or by will. In this case, it must comply with the formalities required by law.
Its object can only be movable things.
The life annuity may be constituted either on the life of the person who provides the price, or on the life of a third party, who has no right to enjoy it.
It may be constituted for the benefit of a third party, although the price is provided by another person. In the latter case, although it has the characteristics of a liberality, it is not subject to…
It can be formed on one or more heads.
Any life annuity contract created on the life of a person who was dead on the day of the contract has no effect.
In the case of the preceding article, the life annuity is reducible if it exceeds what it is permitted to dispose of; it is void if it is for the benefit of a person incapable of receiving.
It is perfected only by the real or fictitious surrender of the thing deposited.Fictitious surrender is sufficient when the depositary is already endowed, on some other basis, with the thing agreed to…
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