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Showing 2371–2380 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
a. A fine of €6,000 shall be imposed on anyone who, not being the holder of the exemption provided for in Article 311 bis, has, in a professional capacity, used a mobile distillation apparatus; b. Any…
Manufacturers, importers or merchants of books or rolls of tickets for admission to theatres, constituted in contravention of the regulations relating to the said tickets, may be prohibited, by simple…
Any infringement of the texts regulating the payment of stamp duty on account with the Treasury is punishable by a fine of €15..
1. The costs of proceedings charged to debtors in respect of products recovered by the public accountant responsible for recovery are calculated by applying a percentage that may not exceed 5% of the…
The essential safety and quality requirements, referred to in Article L. 4011-2, with which the protocols provided for in Article L. 4011-1 must comply are as follows 4011-1 are as follows: 1° Comply…
The national interprofessional cooperation committee referred to in article L. 4011-3 is attached to the ministers responsible for health and social security. It is composed of the following members:…
Notwithstanding the rules applicable to inter vivos gifts, the property given will, unless otherwise agreed, be valued on the day of the shared gift for the purposes of imputation and calculation of t…
In the case of a shared gift made jointly by two spouses, the non-common child may be allotted on the basis of its author in the latter's own property or in common property, without the spouse, howeve…
The agreements referred to in the two preceding articles may take place even in the absence of new gifts by the disposant. They are not regarded as gifts between the presumptive heirs, but as a partit…
Property received by way of early partition by a presumptive reserved heir is deducted from his share of the reserve, unless it was expressly given out of share.
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