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Showing 1120 of 10992 articles for Art. BOI-IF-TFB-10-20-20 n° 100

French Civil CodeIn force
Section 4: Universal legacies.

Article 1006

Where at the death of the testator there are no heirs to whom a share of his property is reserved by law, the universal legatee shall be seised ipso jure by the death of the testator, without being ob…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 4: Universal legacies.

Article 1007

…ition of the will, specifying the circumstances of the deposit. In the case provided for in article 1006, the notary shall verify the conditions of the legatee's seisin with regard to the universal na…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 3: Institutions of heirs and legacies in general.

Article 1002

Testamentary dispositions are either universal, or by universal title, or by particular title. Each of these dispositions, whether it has been made under the name of an institution of heirship, or whe…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 2 : Special rules on the form of certain wills.

Article 1001

The formalities to which the various wills are subject by the provisions of this and the preceding section must be observed on pain of invalidity.

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 4: Universal legacies.

Article 1009

The universal legatee, who is in concurrence with an heir to whom the law reserves a share of the property, shall be liable for the debts and charges of the testator's succession, personally for his s…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 4: Universal legacies.

Article 1005

Nevertheless, in the same cases, the universal legatee shall have the enjoyment of the property included in the will, from the day of death, if the request for delivery has been made within one year,…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 4: Universal legacies.

Article 1004

Where, at the death of the testator, there are heirs to whom a share of his property is reserved by law, these heirs are seized ipso jure, by his death, of all the property of the succession; and the…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 2 : Special rules on the form of certain wills.

Article 1000

Wills made in a foreign country may not be executed on property situated in France until they have been registered at the office of the testator's domicile, if he has retained one, otherwise at the of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Growth tax

Article 1005

The droit d'accroissement is paid by all companies or civil associations whose articles of association admit the addition of new members and contain a reversion clause for the benefit of the remaining…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Growth tax

Article 1006

…t at 0.40% for movable property and 0.70% for immovable property, of the value specified in Article 1005. Payment is made, for the previous year, within the first three months of the following year, t…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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