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Showing 2851–2860 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…elongs to him and is free of any encumbrance to which it was not already subject at the date of the gift, and of any occupation to which it was not already subject at that same date. This option lapse…
The value of the full ownership of the property alienated, either on payment of a life annuity, or on a non-refundable basis, or with reservation of usufruct to one of the successors in the direct lin…
…in reduction or revendication against the third party holders of the immovables forming part of the gifts and alienated by the donee.The action is brought in the same way as against the donees themsel…
…being subject to report by the donee or legatee coming to the succession, provided that as regards gifts the disposition has been made expressly and outside the share of the succession. The declarati…
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…
The tax is paid by the operator of the medium or, failing that, by the owner or, failing that, by the person in whose interest the medium was created. When the medium is created after 1st January, the…
The tax is payable, on the basis of a receipt drawn up on the basis of a declaration by the operator of the advertising medium, to the commune, the public establishment for inter-communal cooperation…
…y, by deliberation of their municipal councils, taken before 1st July of the year preceding that of taxation, introduce a local tax on outdoor advertising levied on advertising media within the limits…
I. - Taxes and levies collected by way of assessment, on behalf of the Metropole de Lyon, are allocated monthly, in the amount of one twelfth of their total amount, as provided for in the budget for t…
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