Article 109
The duties and taxes payable for each item on the same declaration and the duties and taxes levied as in customs matters are rounded down to the nearest franc.
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Showing 831–840 of 57608 articles for “Art. Decree 2023-1007 of 30-10-2023”
The duties and taxes payable for each item on the same declaration and the duties and taxes levied as in customs matters are rounded down to the nearest franc.
1. Subject to the provisions of Article 99a, the duties and taxes to be levied are those in force on the date of registration of the retail declaration. 2. In the event of a reduction in the rate of c…
…mentary provision will lapse when the instituted heir or legatee repudiates it or becomes incapable of receiving it.
…disposition made under a condition dependent on an uncertain event, and such that, in the intention of the testator, the disposition is to be executed only so far as the event will or will not happen,…
…in whole or in part, by a subsequent will or by an act before a notary public declaring the change of will.
Subsequent wills, which do not expressly revoke the previous ones, shall only annul those provisions contained therein which are found to be incompatible with the new ones or which are contrary.
It will still be deemed to have been made jointly when a thing which is not capable of being divided without deterioration has been given by the same act to several persons, even separately.
Any testamentary disposition shall lapse if the person in whose favour it is made has not survived the testator.
…e testator's life. The same shall apply if it has perished since his death, through no fault or act of the heir, although the heir was put in delay in delivering it, when it should also have perished…
If this claim is based on a serious insult to the memory of the testator, it must be brought within one year, starting from the day of the offence.
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