Article 776 ter
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
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Showing 1311–1320 of 2986 articles for “Art. impots.gouv.fr — successions internationales”
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
Unsealing may be requested by persons entitled to request that it be affixed, and by the administration in charge of estates when it has been entrusted with managing the estate.
Candidates holding a certificate of successful completion of the examination for the common general training course for mountain sports professions or a certificate of successful completion of the exa…
The objects awarded, including those made up or set, in platinum, gold or silver, which do not bear the guarantee mark, but which the successful bidder agrees to have broken and taken out of service,…
The option is indivisible. However, a person who has more than one succession claim to the same estate has a separate right of option for each of them.
A donee who was not a presumptive heir at the time of the gift, but who becomes a successor on the day the succession is opened, does not owe the report, unless the donor has expressly required it.
Funeral expenses are deducted from the assets of the estate up to an amount of €1,500, and for the entire estate if it is less than this amount (1).
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
The fees to be paid by the estates of deceased persons, for burial tickets, the price of hangings, beers and the transport of bodies, are set by a tariff proposed by the municipal authorities.
The Public Prosecutor represents the State in paternity actions brought in the absence of heirs to the alleged father or where they have renounced the succession.
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