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Showing 2841–2850 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
The declaration provided for in 2° of article L. 7122-3 is renewed by the entrepreneur every five years, under the conditions provided for in article R. 7122-2, with the regional prefect competent to…
In the case of an initial declaration, the declarant may engage in the activity of live performance entrepreneur at the end of the one-month period mentioned in article R. 7122-2.
Any change in the information contained in the declaration must be notified to the Regional Prefect within fifteen days of this change, by updating the declaration using the teleservice mentioned in a…
Article 1584 of the General Tax Code sets out the rules for the additional tax on registration duties or land registration tax levied on municipalities classified as seaside resorts, health resorts, c…
All gifts made to spouses by their marriage contract shall, when the donor's estate is opened, be reducible to the portion which the law allowed him to dispose of.
…the statement referred to in the preceding article has not been appended to the deed containing the gift of the present and future property, the donee will be obliged to accept or repudiate this gift…
The donation in the form set out in the preceding article shall be irrevocable only in the sense that the donor may no longer dispose of, free of charge, the objects included in the donation, other th…
…he unborn children of their marriage, in the event that the donor survives the donee spouse. Such a gift, although made for the benefit only of the spouses or of one of them, shall always, in the said…
Gifts made to one of the spouses, under the terms of articles 1082, 1084 and 1086 above, will lapse if the donor survives the donee spouse and his or her posterity.
Any gift inter vivos of present property, although made by marriage contract to the spouses, or to one of them, shall be subject to the general rules prescribed for gifts made on that account. It may…
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