French General Tax CodeIn force
D: Special schemes and exemptions
Article 796-0 quater
Reversions of usufruct are subject to death duties.
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Showing 1–10 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
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.
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
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…
…her spouse, partner linked by a civil solidarity pact, notorious cohabitee, descendants, ascendants and persons considered to be his or her dependants, within the meaning of the articles 196 and 196 A…
I. - The estates of:1° of servicemen of the French and allied armies who died under the flags during the war;2° of servicemen who, either under the flags or after being sent home, will have died, with…
The Pre-Trial Judge supervises the execution of the measures of inquiry that he orders, subject to the provisions of the third paragraph of Article 155.
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…
…n cassation lodged against the judgment rejecting the application for rehabilitation shall be heard and determined without fine or costs. All procedural documents are stamped and registered free of ch…
…scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their own tax system, a rebate is grant…
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