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Showing 13111320 of 2986 articles for Art. impots.gouv.fr — successions internationales

French General Tax CodeIn force
3: Special provisions for gifts

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.

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Paragraph 2: Unsealing.

Article 1316

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.

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Subsection 7: General training common to mountain sports teaching, supervision and training professions

Article A212-175

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…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 4: Auctions.

Article D514-19

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,…

AI translation · Updated 5 Nov 2023Open Article
French Civil CodeIn force
Section 1: General provisions.

Article 769

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.

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 2: Reporting of gifts.

Article 846

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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Funeral expenses

Article 775

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).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: Pensions and compensation for personal injury

Article 775 bis

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..

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Funeral operations

Article L2542-17

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.

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Section I: General provisions

Article 1151

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.

AI translation · Updated 7 Nov 2023Open Article
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