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Showing 2771–2780 of 59096 articles for “Art. s. 815-9 and 815-13”
…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…
…ee coming to the succession, provided that as regards gifts the disposition has been made expressly and outside the share of the succession. The declaration that the gift is outside the share of the s…
Where the reduction is carried out in kind, the donee returns the fruits of what exceeds the available portion, from the day of the donor's death, if the application for reduction is made within the y…
…tends such a legacy to be discharged in preference to the others, this preference shall take place; and the legacy which is the subject thereof shall be reduced only to the extent that the value of th…
…n those of the beneficiary who is deemed to be a settlor pursuant to II of the same article 792-0 bis. The first paragraph of this article does not apply to irrevocable trusts whose sole beneficiaries…
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…
…conomic Area that has signed an administrative assistance agreement with France to combat tax fraud and tax evasion and a mutual assistance agreement on tax collection, nor to the persons mentioned in…
…ssment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to their minor chil…
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