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Showing 211–220 of 36465 articles for “Art. L. 2312-77”
The provisions referred to in article 774 also apply to the heirs of a person who dies without having opted. The four-month period runs from the opening of the latter's estate. The heirs of a person w…
Without prejudice to damages, an heir who has concealed property or rights from an estate or concealed the existence of a co-heir is deemed to accept the estate purely and simply, notwithstanding any…
Funeral expenses are deducted from the assets of the estate up to an amount of €1,500, and for the entire estate if it is less than this amount (1).
I. - For the collection of transfer duties free of charge, an allowance of €100,000 is made on the share of each of the ascendants and on the share of each of the children living or represented as a r…
The debts the deduction of which is requested are detailed, item by item, in an inventory certified by the depositor and appended to the declaration of the succession. In support of their request, the…
I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…
Free transfer duties are set at the rates shown in the tables below, for the net share accruing to each entitled party: Table I Tariff of duties applicable in direct line : FRACTION OF NET TAXABLE SHA…
The direct line rate applies to gifts made to children abandoned as a result of wartime events, where they have received uninterrupted help and care for at least five years from the donor during their…
When, in the course of any proceedings, the public prosecutor or investigating judge finds that an individual has been convicted under a false identity or has usurped a civil status, the necessary rec…
The full list of criminal record entries applicable to the same person is recorded on a bulletin known as bulletin no. 1.Bulletin no. 1 is only issued to the judicial authorities.Where there is no cri…
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