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Showing 11811190 of 58479 articles for Art. Cass. 3e civ. 7-1-1987 n° 85-14.930

French General Tax CodeIn force
2°: Debts of the deceased

Article 769

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
g : Property abroad

Article 714

Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French S…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3° : Property damaged or unavailable outside France

Article 766

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Debts of the deceased

Article 773

However, the following are not deductible:1° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existen…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
d: Special schemes for agriculture

Article 708

Exchanges of rural property carried out in accordance with articles L. 124-3 and L. 124-4 of the rural and maritime fishing code are exempt from land registration tax or, where applicable, registratio…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Paragraph 4: Pension entitlement

Article 767

The estate of a predeceased spouse owes a pension to a needy spouse. The time limit for claiming it is one year from the death or the moment when the heirs cease to pay the benefits they previously pr…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title VIII: Criminal records

Article 770

The removal from the criminal record of a decision concerning a minor may be decided under the conditions set out in Article L. 631-4 of the juvenile criminal justice code. The removal from the crimin…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Section I: Institution of proceedings by writ of summons

Article 755

In urgent cases, the time limits for appearance and delivery of the summons may be reduced by authorisation of the judge. These time limits may also be reduced pursuant to law or regulation.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Special schemes for trade and industry

Article 700

During the period when operations remain provisionally under the legal quarrying regime, pursuant to article L. 312-4 or the second paragraph of article L. 312-11 of the French Mining Code concerning…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Subsection I: Judgment on jurisdiction

Article 78

The judge may, in the same judgment, but by separate provisions, declare himself competent and rule on the merits of the dispute, after having, where appropriate, first given the parties notice to con…

AI translation · Updated 8 Nov 2023Open Article
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