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Showing 251–260 of 6436 articles for “Art. Option exercise gain/loss formulas”
Where the liberality exceeds the available portion, the gratified person, whether successor or non-successor, must compensate the reserved heirs to the extent of the excessive portion of the liberalit…
The amount of the reduction indemnity is calculated on the basis of the value of the property given or bequeathed at the time of the partition or its alienation by the beneficiary and according to its…
Where testamentary dispositions exceed either the available portion or the portion of this portion remaining after deducting the value of inter vivos gifts, the reduction shall be made by the marc le…
The reduction of inter vivos dispositions may only be requested by those in whose favour the law makes the reserve, by their heirs or successors: the donees, the legatees, nor the creditors of the dec…
The reduction is determined by forming a mass of all the assets existing at the death of the donor or testator. Assets disposed of by donation inter vivos are fictitiously joined to this mass, accordi…
Donations inter vivos shall never be reduced until the value of all the property included in the testamentary dispositions has been exhausted; and when there is need for such reduction, it shall be ma…
…date of the gift, and of any occupation to which it was not already subject at that same date. This option lapses if he does not express his choice for this method of reduction within three months of…
…n against the third-party holders. In the case of bequeathed property, this action can no longer be exercised when the heirs subject to the reserve have consented to the alienation.
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…
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