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Showing 51–60 of 56760 articles for “Art. n°² 96-17.280 and 97-13.423”
The surrender value of surrenderable insurance contracts and capitalisation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code…
…ing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in proportion to the fra…
…ng contract entered into under the conditions provided for in Article 2 of L. 313-7 of the Monetary and Financial Code are included, for the value of the assets mentioned in Article 965 which are the…
…alue of the assets Applicable rate (as a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000 0.50 Greater than €1,300,000 and less than or equal to €2,570,0…
…ax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in respect of income and proceeds…
Any person may dispose of by will either under the title of institution of heirship, or under the title of legacy, or under any other name appropriate to manifest his will.
A will may be holographic or made by public deed or in the mystic form.
…descendants currently living at the time of the donation, of whatever value these donations may be, and on whatever basis they were made, and even if they were mutual or remunerative, even those which…
The property and rights included in the revoked donation revert to the donor's patrimony, free of all charges and mortgages on the part of the donee, without being able to remain assigned, even subsid…
The donor may, at any time, waive the right to exercise the revocation for the occurrence of a child.
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