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Showing 2271–2280 of 60761 articles for “Art. 6 and 7”
If, among the co-owners, there is one against whom prescription could not run, such as a minor, he shall have retained the right of all the others.
The thirty years begin to run, according to the various types of easement, either from the day when enjoyment ceases, in the case of discontinuous easements, or from the day when an act contrary to th…
Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…
…s, bonds, founders' or beneficiaries' shares, assets or rights placed in a trust defined in article 792-0 bis, company shares and any other claims of which the deceased was the owner or received the i…
Assets held in an account held abroad, within the meaning of the second paragraph of article 1649 A, or in a capitalisation contract or an investment of the same nature subscribed abroad, within the m…
I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…
…any transferable security, movable or immovable property belonging to the deceased as usufructuary and to one of his presumptive heirs or their descendants as bare owner, even if excluded by will, or…
…und in a safe rented jointly to several persons are deemed, in the absence of proof to the contrary and solely for the collection of duties, to be the joint property of these persons and to depend for…
All securities, sums or values existing with the depositaries designated in Article 806 I, and which are the subject of joint or several accounts with joint and several liability shall be considered,…
The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…
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