Article 847
Gifts and legacies made to the son of one who is successor at the time of the opening of the succession are always deemed to be made with exemption from reporting. The father coming to the succession…
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Showing 4391–4400 of 51672 articles for “Art. Exception to the prohibition on pactes sur succession future”
Gifts and legacies made to the son of one who is successor at the time of the opening of the succession are always deemed to be made with exemption from reporting. The father coming to the succession…
Except in the case of death, failure to re-import animals sent for grazing abroad under the conditions set out in article 180 above is deemed to be smuggling if the animals are in the category of thos…
As an exception to articles 74 and 165, where the future spouses of the same sex, at least one of whom has French nationality, have their domicile or residence in a country that does not authorise mar…
The heirs of the testator, or other debtors of a legacy, shall be personally liable to pay it, each in proportion to the share and portion from which they benefit in the estate. They shall be mortgage…
1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment…
The civil servants of the corps d'encadrement et d'application de la police nationale referred to in Article 16 (4°) of the Code of Criminal Procedure and having the status of judicial police officer…
The civil servants of the corps d'encadrement et d'application de la police nationale referred to in Article 16 (4°) and who have the status of judicial police officer may receive authorisation to exe…
The following are prohibited in communities falling under Article 73 of the Constitution and in the overseas collectivities of Saint-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon and Wallis-et-Fu…
Plenary adoption confers on the child a filiation that replaces his or her original filiation: the adopted child ceases to belong to his or her original family, subject to the prohibitions on marriage…
Expenses relating to advertising prohibited by the articles L. 3323-2, L. 3323-4 and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation…
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