French Code of civil procedureIn force
Paragraph 2: Unsealing.
Article 1321
Seals are successively unsealed as the inventory is compiled; they are reapplied at the end of each session.
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Showing 41–50 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
Seals are successively unsealed as the inventory is compiled; they are reapplied at the end of each session.
The bailiff shall appoint a custodian of the seals if this is justified by the consistency and apparent value of the goods. Where persons remain in the premises where the affixing is made, the bailiff…
…pening. If, during the opening, it is revealed that the documents or packages are extraneous to the estate, the bailiff shall hand them over to the interested parties. If they do not appear or if the…
The sealing report is signed and dated by the bailiff. It includes: 1° A reminder of the decision by virtue of which the bailiff is operating; 2° A summary account of the statements made by the person…
Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be rel…
The spouses may, in their marriage contract, modify the legal community by any kind of agreement not contrary to articles 1387, 1388 and 1389. They may, in particular, agree: 1° That the community wil…
…source prévue au 2 de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income distributed to their shareholders…
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
The members of sociétés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1…
Persons whose tax domicile is in France are liable for income tax on all their income. Those whose tax domicile is outside France are liable for this tax solely on their French-source income.
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