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Showing 711–720 of 58313 articles for “Art. n° 09-069 and 9 September 2020”
Taxpayers who are subject to the mandatory controlled declaration system or who wish to be taxed under this system are required to keep a day-to-day ledger showing details of their professional income…
I.-The immovable property or rights mentioned in 1° of article 965 and the units or shares mentioned in 2° of the same article 965 representing these same properties or rights, when these properties o…
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
Direct or indirect gifts that affect the reserve of one or more heirs are reducible to the available portion when the estate is opened.
…ver this excess may be. The payment of the compensation by the reserved heir is made by taking less and in priority by way of deduction from his rights in the reserve.
…he reduction shall be made by the marc le franc, without any distinction between universal legacies and particular legacies.
…n heir are likely to be affected by gifts made by the deceased, he shall inform each heir concerned and known, individually and, where applicable, before any division, of his right to apply for a redu…
…er vivos are fictitiously joined to this mass, according to their state at the time of the donation and their value at the opening of the succession, after deducting from them the debts or charges enc…
…d until the value of all the property included in the testamentary dispositions has been exhausted; and when there is need for such reduction, it shall be made beginning with the last donation, and so…
…ct line, is deducted from the available portion. Any excess is subject to reduction. This deduction and reduction may only be requested by those of the other successors in the direct line who have not…
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