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Showing 1661–1670 of 2986 articles for “Art. impots.gouv.fr — successions internationales”
Gifts received from the deceased by the surviving spouse are deducted from the latter's rights in the succession. Where the gifts thus received are less than the rights defined in articles 757 and 757…
The costs of the application for delivery shall be borne by the estate, without however resulting in any reduction of the legal reserve. Registration duties shall be payable by the legatee. All, if no…
The defaulting shareholder, successive transferees and subscribers are jointly and severally liable for the unpaid amount of the share. The company may take action against them, either before or after…
Private training providers are not required to appoint a statutory auditor if they do not exceed the figures set for two of the three criteria defined in article R. 6352-19 for two successive financia…
The hereditary reserve is that part of the estate's assets and rights which the law ensures devolve free of encumbrances to certain heirs known as reservataires, if they are called to the succession a…
The renouncer may only request the revocation of his renunciation if: 1° The person he is entitled to inherit from does not fulfil his maintenance obligations towards him; 2° On the day the succession…
Exceptions are made to the provisions of the previous article for private-signature deeds relating to family and inheritance law, except for private-signature agreements countersigned by lawyers in th…
…foreign government, shall be laid down by decree (1). The provisions of this article shall apply to successions opened and not declared before the publication of law no. 63-254 of 15 March 1963.
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
The court appointed shall ensure that the division operations are carried out properly and that the time limit provided for in Article 1369 is observed. To this end he may, even ex officio, issue inju…
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