Article 796-0 ter
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
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Showing 281–290 of 69327 articles for “Art. 150-0 A II-2”
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
Notifications to absentees shall be made through the hands of their representative or curator.Notifications are governed, in addition, by the provisions of the Code of Civil Procedure.Notifications to…
The decisions of the judicial court may be challenged by immediate appeal.
The proxy proves his mandate by a power of attorney deposited in the minutes of the notary. At the request of one of the parties or the notary, the power of attorney must be authenticated.
Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insuffi…
In the event of the commission of a flagrant offence punishable by a prison sentence other than those provided for in this Code, customs officers may arrest the alleged offender with a view to handing…
Reversions of usufruct are subject to death duties.
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
The contribution for the repayment of the social debt to which sales of precious metals, jewellery, works of art, collectors' items and antiques are subject is established, controlled and collected in…
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