French Civil CodeIn force
Section 2: Reporting of gifts.
Article 850
The report is only made to the donor's estate.
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Showing 331–340 of 55143 articles for “Art. 413-2 to 413-8”
The report is only made to the donor's estate.
Rapport is due from what has been used for the establishment of one of the co-heirs or for the payment of his debts. It is also due in the case of a gift of fruits or income, unless the liberality was…
…comprises the property existing at the opening of the succession, or that which has been subrogated to it, and which the deceased has not disposed of by reason of death, as well as the fruits relating…
A donee who was not a presumptive heir at the time of the gift, but who becomes a successor on the day the succession is opened, does not owe the report, unless the donor has expressly required it.
The fruits of things subject to report are due from the day on which the succession is opened. Interest is only due from the day on which the amount of the report is determined.
Amicable partition may be total or partial. It is partial when it leaves undivided ownership of certain property or persons.
…icle 836, he may, at the request of a co-partitioner, be given formal notice, by extrajudicial act, to be represented at the amicable partition. If the undivided co-owner fails to appoint a proxy with…
Similarly, no report is due for associations made without fraud between the deceased and one of his heirs, where the conditions have been settled by an authenticated deed.
In the formation and composition of lots, every effort shall be made to avoid dividing economic units and other sets of goods, the splitting of which would lead to depreciation.
Gifts and legacies made to the son of one who is successor at the time of the opening of the succession are always deemed to be made with exemption from reporting. The father coming to the succession…
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