French Civil CodeIn force
Section 2: Reporting of gifts.
Article 850
The report is only made to the donor's estate.
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Showing 4511–4520 of 50455 articles for “Art. Cass. com. 10 February 1987 n° 85-13.262 · Cass. com. 12 June 2007 n° 06-14.872 · Cass. com. 16 May 1995 · Cass. com. 27 May 2015 n° 14-14.744 · Cass. com. 12 December 1995 · Cass. com. 21 May 1996 · BOI-ENR-DMTOM-10-10-10 et -10-20-10”
The report is only made to the donor's estate.
…h the succession is opened. Interest is only due from the day on which the amount of the report is determined.
Similarly, no report is due for associations made without fraud between the deceased and one of his heirs, where the conditions have been settled by an authenticated deed.
In any deed or declaration for the purpose of either a sale of immovable property, or a transfer of a business or the right to a lease or the benefit of a promise to lease relating to all or part of a…
Notaries, bailiffs, court clerks and administrative authorities are required, each time they present deeds, judgments or rulings for the formality of registration, to file with the tax department a su…
Any deed sub-leasing, subrogating, assigning or retroceding a lease must contain a literal reproduction of the registration notice for the lease assigned in whole or in part, where this formality is m…
It is forbidden for any notary or court clerk to receive any deed in deposit without drawing up a record of the deposit. Wills deposited with notaries by testators are excepted.
…nutes and copies referred to in I of l'article 658, of the receipt of duties, by a literal and complete transcription of this receipt.The same mention is made in the minutes of public, civil, judicial…
The summons must be issued at least fifteen days before the date of the hearing.
…ising the execution of measures of inquiry, appointed under the conditions of Article 155-1, is competent to supervise the investigative measures ordered in summary proceedings, unless otherwise decid…
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