Article 773
However, the following are not deductible:1° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existen…
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Showing 2951–2960 of 28701 articles for “Art. Cass. com. 12-7-2005 n° 04-10.214”
However, the following are not deductible:1° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existen…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
I. - (Repealed)II. - (Repealed)III. - For the collection of death duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received…
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number…
I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…
The suspension of sentence does not extend to the payment of damages. Nor does it extend to the incapacities, prohibitions and disqualifications resulting from the conviction. However, these incapacit…
Where the trial court has not ruled on the revocation of the suspended sentence pursuant to Article 132-36 of the Penal Code because it was unaware of the first conviction, the public prosecutor may s…
When the sentence enforcement judge extends the probation period, this period may not in total exceed three years.
When the convicted offender does not comply with the supervision measures or special obligations imposed pursuant to article 739, when he has committed an offence followed by a conviction for which th…
If the convicted offender complies with the supervision and assistance measures and the special obligations imposed pursuant to article 739 and if his rehabilitation appears to be complete, the enforc…
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