Article 769
…of such property, are set off by priority against the value of the said property. The same applies to debts secured by property exempt from death duties, where it is established that the loan or loan…
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Showing 1021–1030 of 61004 articles for “Art. 515-1 to 515-7”
…of such property, are set off by priority against the value of the said property. The same applies to debts secured by property exempt from death duties, where it is established that the loan or loan…
…ledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories in which registration duty is not established, are subject to a duty of 5%.This duty is liqui…
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…
…han three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existence at that time, in the form and according to the rules determined in ar…
…duty. However, the balancing payments and capital gains resulting from these exchanges are subject to land registration tax or registration duty at the rate provided for sales of real estate..
In the case of Article 720, the judge shall rule according to the nature and importance of the activities of the auxiliary of justice or the public or ministerial officer, the difficulties they have p…
Disputes relating to the fees of court officers or public or ministerial officials whose method of calculation is not determined by a regulatory provision remain subject to the rules specific to them.
Claims or disputes relating to costs, emoluments and disbursements which are not included in the costs referred to in Article 695 brought by or against court officers and public or ministerial officia…
The heir settles the liabilities of the estate. He pays the registered creditors according to the rank of the security attaching to their claim. Other creditors who have declared their claim are paid…
…more assets of the succession. In this case, he owes the value of the property set out in the inventory. He may sell the property he does not intend to keep. In this case, he owes the price of their…
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