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Showing 3021–3030 of 65217 articles for “Art. L. 223-7 and L. 223-9”
…ee coming to the succession, provided that as regards gifts the disposition has been made expressly and outside the share of the succession. The declaration that the gift is outside the share of the s…
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…
…tends such a legacy to be discharged in preference to the others, this preference shall take place; and the legacy which is the subject thereof shall be reduced only to the extent that the value of th…
…neficiaries fall under article 795 or are organisations of the same kind covered by article 795-0 A and whose director is subject to the law of a State or territory that has entered into an administra…
…ing 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 the fra…
…conomic Area that has signed an administrative assistance agreement with France to combat tax fraud and tax evasion and a mutual assistance agreement on tax collection, nor to the persons mentioned in…
…ssment 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 their minor chil…
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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