French General Tax CodeIn force
D: Special schemes and exemptions
Article 796-0 quater
Reversions of usufruct are subject to death duties.
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Showing 5731–5740 of 57142 articles for “Art. Loi 2019-744 of 19-7-2019”
Reversions of usufruct are subject to death duties.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
…to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same articles, constituted on the basis of foreign law…
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
The publishing contract includes a clause for reviewing the economic conditions of the transfer of the rights to exploit the book in digital form.
I.-When a person finds itself in the situation referred to in III of Article L. 613-56, the resolution college, after obtaining the opinion of the supervisory college, shall examine without delay whet…
I. - When, pursuant to the last paragraph of Article R. 441-21, the commitments of the insurance undertaking under an agreement are no longer represented in at least an equivalent manner by the assets…
Lawyers and the persons mentioned in 18° of Article L. 561-2 may provide each other with information gathered for the purposes of implementing Articles L. 561-5, L. 561-5-1, L. 561-6, and L. 561-9 to…
The parent undertaking of a group mentioned in I of Article L. 561-33, which has as a subsidiary or branch at least one person mentioned in 1° to 2°e, 6°, with the exception of financial investment ad…
I.-The panel for the examination referred to in article R. 811-28-5 is composed as follows: 1° A professor of higher education or lecturer responsible for teaching law in the field of the speciality a…
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