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Showing 81–90 of 61345 articles for “Art. L 227-1 · Art. L 225-100”
All holographic or sealed wills shall, before being executed, be deposited with a notary. The will shall be opened if it is sealed. The civil law notary shall immediately draw up a report of the openi…
Testamentary dispositions are either universal, or by universal title, or by particular title. Each of these dispositions, whether it has been made under the name of an institution of heirship, or whe…
The formalities to which the various wills are subject by the provisions of this and the preceding section must be observed on pain of invalidity.
The universal legatee, who is in concurrence with an heir to whom the law reserves a share of the property, shall be liable for the debts and charges of the testator's succession, personally for his s…
Nevertheless, in the same cases, the universal legatee shall have the enjoyment of the property included in the will, from the day of death, if the request for delivery has been made within one year,…
Where, at the death of the testator, there are heirs to whom a share of his property is reserved by law, these heirs are seized ipso jure, by his death, of all the property of the succession; and the…
Wills made in a foreign country may not be executed on property situated in France until they have been registered at the office of the testator's domicile, if he has retained one, otherwise at the of…
The droit d'accroissement is paid by all companies or civil associations whose articles of association admit the addition of new members and contain a reversion clause for the benefit of the remaining…
The tax is set at 0.40% for movable property and 0.70% for immovable property, of the value specified in Article 1005. Payment is made, for the previous year, within the first three months of the foll…
Insurance contracts where the risk is located outside France or does not relate to an industrial, commercial or agricultural establishment located in France are exempt from the special tax; in the abs…
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