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Showing 1771–1780 of 2986 articles for “Art. impots.gouv.fr — successions internationales”
An heir who renounces the succession may, however, retain the inter vivos gift or claim the legacy made to him up to the available portion unless the disposing person has expressly required the report…
Sums, securities or objects found in a safe rented jointly to several persons are deemed, in the absence of proof to the contrary and solely for the collection of duties, to be the joint property of t…
Any work equipment or means of protection which has already been effectively used in a Member State of the European Community is considered to be "kept in service" when the operations mentioned in art…
1. Goods shall be sold by the Customs Administration to the highest and last bidder. 2. The goods are sold free of all duties and taxes levied by the customs authorities, with the right for the succes…
The company is dissolved ipso jure by the simultaneous death of all the partners or by the death of the last surviving partner, if all of them have died successively without, at the date of the last o…
The operating section or forecast income statement shows successively: - under income: operating income, financial income and exceptional income; - under expenses: operating expenses, financial expens…
The Board may take a decision to close the case if it finds that the violation of which the person concerned is accused has not been established.This decision is notified by registered letter with ack…
Unless the deceased wishes otherwise in accordance with article 971, the successor spouse who actually occupied, at the time of death, as his or her principal dwelling, a dwelling belonging to the spo…
Shares, bonds, founders' or beneficiaries' shares, assets or rights placed in a trust defined in article 792-0 bis, company shares and any other claims of which the deceased was the owner or received…
The parties are required to disclose, in any deed recording an inter vivos transfer free of charge and in any declaration of succession, whether or not there are previous donations granted in any capa…
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