Article 919
The available portion may be given in whole or in part either by inter vivos deed or by will, to the children or other successors of the donor, without being subject to report by the donee or legatee…
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Showing 2931–2940 of 65200 articles for “Art. L 631-7 and L 631-9”
The available portion may be given in whole or in part either by inter vivos deed or by will, to the children or other successors of the donor, without being subject to report by the donee or legatee…
Where the reduction is carried out in kind, the donee returns the fruits of what exceeds the available portion, from the day of the donor's death, if the application for reduction is made within the y…
Nevertheless in all cases where the testator has expressly declared that he intends such a legacy to be discharged in preference to the others, this preference shall take place; and the legacy which i…
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
…existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in proportion to…
Persons owning assets mentioned in article 965 located in France without having their tax domicile there as well as persons mentioned in 2 of article 4 B may be invited by the tax department to appoin…
The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
Article 754 B is applicable to real estate wealth tax.
The assets mentioned in article 965 given a usufruct, a right of habitation or a right of use granted on a personal basis are included in the assets of the usufructuary or the holder of the right for…
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