Article 974
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
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Showing 41–50 of 20574 articles for “Art. Cass. com. – 17 July 2001 – no. 97-20018”
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
…are required to file each year, under the conditions and within the time limits set out in articles 172 and 175, a declaration whose content is set by decree (1).
It is forbidden to present as a unit in the declarations several closed packages joined together in any way whatsoever.
A will by public deed is received by two notaries or by one notary assisted by two witnesses.
The will must be signed by the witnesses and by the notary.
Those who cannot read or cannot read will not be able to make dispositions in the form of a mystical will.
This will must be signed by the testator in the presence of the witnesses and the notary; if the testator declares that he does not know how to sign or cannot sign, express mention shall be made in th…
A holographic will shall not be valid unless it is written in full, dated and signed by the testator's hand: it is not subject to any other form.
Neither the legatees, in whatever capacity, nor their parents or relatives up to and including the fourth degree, nor the clerks of the notaries by whom the deeds are received, may be taken as witness…
If the testator does not know how to sign or if he was unable to do so when he had his dispositions written, the procedure shall be as stated in the preceding article; in addition, it shall be mention…
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