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Showing 61–70 of 1381 articles for “Art. n° 75-10.129”
In all cases where representation is admitted, partition is effected by stock, as if the represented person came to the succession; if applicable, it is effected by subdivision of stock. Within a stoc…
Representation is admitted in favour of the children and descendants of the unworthy, even if the latter is alive when the succession is opened. The provisions set out in the second paragraph of artic…
Representation takes place ad infinitum in the direct descending line. It is admitted in all cases, either where the children of the deceased compete with the descendants of a predeceased child, or wh…
We represent predeceased persons, we represent renouncers only in successions devolving in the direct or collateral line. Children of the renouncer conceived before the opening of the succession from…
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…
For French and foreign securities of any kind admitted to trading on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined…
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
Assets held in an account held abroad, within the meaning of the second paragraph of article 1649 A, or in a capitalisation contract or an investment of the same nature subscribed abroad, within the m…
For tax purposes, any transferable security, movable or immovable property belonging to the deceased as usufructuary and to one of his presumptive heirs or their descendants as bare owner, even if exc…
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…
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