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Showing 971–980 of 56695 articles for “Art. comité juridique of 9 January 2019”
The operative part of the declaratory judgment of death is transcribed in the civil status registers of the actual or presumed place of death and, where applicable, in those of the place of the deceas…
When a marriage is celebrated in one of the cases provided for in paragraphs 2 and 3 of article 93, publications are made, insofar as circumstances allow, at the place of the future spouse's last domi…
I.-The immovable property or rights mentioned in 1° of article 965 and the units or shares mentioned in 2° of the same article 965 representing these same properties or rights, when these properties o…
The surrender value of surrenderable insurance contracts and capitalisation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code…
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
Persons owning assets mentioned in article 965 located in France without having their tax domicile there as well as persons mentioned in 2 of article 4 B may be invited by the tax department to appoin…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
Article 754 B is applicable to real estate wealth tax.
The dematerialised stamp is valid for a period of twelve months from the date of acquisition, regardless of any change in the applicable tariff.This period is suspended, where applicable, between the…
The assets mentioned in article 965 given a usufruct, a right of habitation or a right of use granted on a personal basis are included in the assets of the usufructuary or the holder of the right for…
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