Article 108
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
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Showing 2891–2900 of 64836 articles for “Art. s. L 227-9 and L 227-10”
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
If, during the period provided for in article R. 743-104, the successor(s) decide(s) to transfer their deceased partner(s)' shares to a third party outside the company, this shall be done in accordanc…
It is up to the disposing party to prescribe guarantees and securities for the proper performance of the charge.
The first grantee is not required to account for its management to the disposing party or its heirs.
The second beneficiary is deemed to hold his rights from the author of the liberality. The same applies to his heirs where they receive the gift under the conditions provided for in Article 1056.
When the second gratified predeceases the indebted person or renounces the benefit of the gradual liberality, the property or rights that were the subject of it depend on the estate of the indebted pe…
If the encumbered person is a reserved heir of the disposing person, the charge may only be imposed on the available portion. The donee may, however, accept, in the deed of gift or subsequently in a d…
A liberality thus granted may only take effect in respect of property or rights that are identifiable at the date of transmission and subsist in kind at the death of the encumbered person. Where it re…
The second gratified cannot be subject to the obligation to preserve and transmit. If the charge has been stipulated beyond the first degree, it remains valid but for the first degree only.
The rights of the second grantee open on the death of the grantee. However, the grantee may abandon, in favour of the second grantee, the enjoyment of the property or right which is the subject of the…
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