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Showing 11–20 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
An order of the Minister for the Economy, Finance and Industry sets, under the conditions provided for in
In the absence of a known heir, the realisation may, on the expiry of a period of two years from the drawing up of the inventory, be undertaken without authorisation.
A request for presentation of the account made by a creditor or heir shall be sent to the curator by registered letter with acknowledgement of receipt.
The proposed realisation of the remaining assets is notified to the known heirs by registered letter with acknowledgement of receipt. Objections by the heirs are made to the curator in the same manner…
The president of the judicial court or his delegate may, of his own motion or at the request of the heirs, summon the mandatary, request from him all information on the progress of his mission and iss…
The heirs are required to provide the estate agent with all documents that are useful in carrying out his mission. The estate agent may summon the heirs to inform and hear them.
…gal gazette circulated within the jurisdiction of the court.The costs of publicity are borne by the estate.
The tax provided for in article 990 D is not applicable:1° To international organisations, sovereign States, their political and territorial subdivisions, and to legal persons, bodies, trusts or compa…
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
The tax is due on the property or property rights owned on 1st January of the tax year, with the exception of property duly entered in the inventories of legal entities operating as property dealers o…
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