Article 923
Donations inter vivos shall never be reduced until the value of all the property included in the testamentary dispositions has been exhausted; and when there is need for such reduction, it shall be ma…
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Showing 3251–3260 of 64836 articles for “Art. s. L 227-9 and L 227-10”
Donations inter vivos shall never be reduced until the value of all the property included in the testamentary dispositions has been exhausted; and when there is need for such reduction, it shall be ma…
The value of the full ownership of the property alienated, either on payment of a life annuity, or on a non-refundable basis, or with reservation of usufruct to one of the successors in the direct lin…
The available portion may be given in whole or in part either by inter vivos deed or by will, to the children or other successors of the donor, without being subject to report by the donee or legatee…
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…
Nevertheless in all cases where the testator has expressly declared that he intends such a legacy to be discharged in preference to the others, this preference shall take place; and the legacy which i…
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
…existing 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…
Persons owning assets mentioned in article 965 located in France without having their tax domicile there as well as persons mentioned in 2 of article 4 B may be invited by the tax department to appoin…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
Article 754 B is applicable to real estate wealth tax.
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