Article 424
The following are deemed to have been imported without a declaration:1° goods declared for temporary export, in the event of non-representation or a difference in nature or kind between the said goods…
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Showing 2111–2120 of 54001 articles for “Art. I-4°”
The following are deemed to have been imported without a declaration:1° goods declared for temporary export, in the event of non-representation or a difference in nature or kind between the said goods…
I. Subject to what is stated in Article 238 octies, and by way of derogation from the provisions of 1 of Article 38, capital gains arising from the disposal during the course of business of fixed asse…
The maximum monetary value stored in electronic form and usable by means of a physical medium is set by decree.The decree referred to in the first paragraph also sets the maximum amount that can be lo…
Representation does not take place in favour of ascendants; the nearest, in each of the two lines, always excludes the most distant.
In the collateral line, representation is admitted in favour of the children and descendants of brothers or sisters of the deceased, either if they come to his succession concurrently with uncles or a…
Representation is a legal fiction whose effect is to call to succession the representatives to the rights of the principal.
In all cases where representation is admitted, partition is effected by stock, as if the represented person came to the succession; if applicable, it is effected by subdivision of stock. Within a stoc…
Representation is admitted in favour of the children and descendants of the unworthy, even if the latter is alive when the succession is opened. The provisions set out in the second paragraph of artic…
Representation takes place ad infinitum in the direct descending line. It is admitted in all cases, either where the children of the deceased compete with the descendants of a predeceased child, or wh…
We represent predeceased persons, we represent renouncers only in successions devolving in the direct or collateral line. Children of the renouncer conceived before the opening of the succession from…
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