Article 109
The duties and taxes payable for each item on the same declaration and the duties and taxes levied as in customs matters are rounded down to the nearest franc.
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Showing 131–140 of 8300 articles for “Art. n° 10-14.877”
The duties and taxes payable for each item on the same declaration and the duties and taxes levied as in customs matters are rounded down to the nearest franc.
1. Subject to the provisions of Article 99a, the duties and taxes to be levied are those in force on the date of registration of the retail declaration. 2. In the event of a reduction in the rate of c…
A universal legacy is a testamentary disposition by which the testator gives to one or more persons the universality of the property that he will leave at his death.
Where at the death of the testator there are no heirs to whom a share of his property is reserved by law, the universal legatee shall be seised ipso jure by the death of the testator, without being ob…
All holographic or sealed wills shall, before being executed, be deposited with a notary. The will shall be opened if it is sealed. The civil law notary shall immediately draw up a report of the openi…
The testator may appoint one or more executors with full civil capacity to see to or carry out the execution of his wishes. The executor who has accepted his mission is bound to carry it out. The powe…
It is up to the disposing party to prescribe guarantees and securities for the proper performance of the charge.
A bequest made to a creditor shall not be deemed in set-off against his claim, nor a bequest made to a servant in set-off against his pledges.
The testamentary provision will lapse when the instituted heir or legatee repudiates it or becomes incapable of receiving it.
The first grantee is not required to account for its management to the disposing party or its heirs.
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