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Showing 4531–4540 of 63727 articles for “Art. s. R 623-7 and R 623-18”
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…
However, the following are not deductible:1° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existen…
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…
The owner of the land liable to the easement may do nothing which tends to diminish its use, or to render it more inconvenient. Thus, he may not change the state of the premises, or transfer the exerc…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
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