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Showing 2121–2130 of 63585 articles for “Art. L. 631-7 et L. 631-7-1”
The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…
…des the election of a single domicile, which may be the domicile of one of the acceptors up to the net assets, or that of the person responsible for settling the estate. The domicile must be in France…
…anied or followed by the inventory of the estate, which includes an item-by-item estimate of the assets and liabilities. The inventory is drawn up by a judicial auctioneer, bailiff or notary, in accor…
An heir may declare that he intends to assume this capacity only up to the amount of the net assets.
The inventory is filed with the court within two months of the declaration. The heir may apply to the judge for an extension if he can show serious and legitimate grounds for delaying the filing of th…
The closeness of kinship is established by the number of generations; each generation is called a degree.
The sequence of degrees forms the line; a direct line is the sequence of degrees between persons who are descended from each other; a collateral line is the sequence of degrees between persons who are…
…egal fiction whose effect is to call to succession the representatives to the rights of the principal.
In the direct line, as many degrees are counted as there are generations between the persons: thus, the child is, with regard to the father and mother, in the first degree, the grandson or granddaught…
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…
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