Article 1338
The heir advances the costs of advertising to the court registry. These costs are borne by the estate. However, where the heir declares that he is retaining an asset from the estate, the costs associa…
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Showing 191–200 of 2986 articles for “Art. impots.gouv.fr — successions internationales”
The heir advances the costs of advertising to the court registry. These costs are borne by the estate. However, where the heir declares that he is retaining an asset from the estate, the costs associa…
In the case provided for by article 758-3 of the Civil Code, the successor spouse is invited to exercise the option available to him or her under article 757 of the same code by registered letter with…
The declaration of acceptance up to the net assets made at the clerk's office of the judicial court or before a notary shall indicate the heir's surname, first names and profession, his election of do…
The publicity provided for in articles 788, 790 and 794 of the Civil Code is made in the Bulletin officiel des annonces civiles et commerciales. The procedures for advertising by electronic means are…
Employees and directors called from abroad to take up employment with the International Chamber of Commerce in France are not subject to income tax on the salaries and wages paid to them in this capac…
The same rules apply to public contracts concluded:1° in accordance with the procedure specific to an international organisation when the public contract is entirely financed by this international org…
The rules defined in Title II apply to public contracts which must be concluded in accordance with the procedures laid down by : 1° An international agreement or administrative arrangement relating to…
I.-For donations or legacies mentioned in 1° and 2° of article R. 444-11-1, the applicable rate is, where applicable, reduced to 0.45% for the portion of the base equal to or greater than €60,000 if i…
Transfers of successive rights (numbers 11 and 12 of table 5) give rise to the collection of a proportional fee:1° According to the following scale, in the case of the transfer of successive rights en…
Consent to the execution of a will or gift between spouses (number 6 of table 5) gives rise to the collection of:1° A proportional fee, according to the following scale, if the consent is equivalent t…
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