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Showing 3041–3050 of 64803 articles for “Art. s. L 623-7 and L 623-26”
Funeral expenses are deducted from the assets of the estate up to an amount of €1,500, and for the entire estate if it is less than this amount (1).
Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the
Where the heirs or universal legatees are burdened with particular legacies of sums of money not existing in the succession and they have paid the duty on all the assets of this same succession, the s…
The debts the deduction of which is requested are detailed, item by item, in an inventory certified by the depositor and appended to the declaration of the succession. In support of their request, the…
For the calculation of death duties, debts payable by the deceased are deducted when their existence on the day the succession was opened is duly justified by any means of proof compatible with the wr…
When effected by deed in France, transfers for valuable consideration of foreign movable property, whether tangible or intangible, are subject to transfer duties under the same conditions as if they r…
Debts payable by the deceased, which were contracted for the purchase of property included in the estate and exempt from death duties or in the interest of such property, are set off by priority again…
The basis of assessment for transfer duties on death relating to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a forei…
On his part, one who has a right of easement may use it only according to his title, without being able to make, either in the land which owes the easement, or in the land to which it is owed, any cha…
If the inheritance for which the easement was established comes to be divided, the easement remains due for each portion, without, however, the condition of the land subject to it being aggravated. Th…
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