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Showing 781–790 of 36593 articles for “Art. L 214-96”
An action for revocation is barred after five years from the birth or adoption of the last child. It may only be brought by the donor.
This revocation may take place even if the donor's child was conceived at the time of the donation.
The gift may likewise be revoked, even if the donee has come into possession of the property given and has been left there by the donor since the birth of the child. However, the donee is not obliged…
The death of the donor's child has no effect on the revocation of gifts provided for in Article 960.
A will may not be made in the same deed by two or more persons either for the benefit of a third party or as a reciprocal or mutual disposition.
I. to III. - (Repealed with effect from 1st January 2000).IV. -(Repealed).V. - The examination fee for obtaining the deep-sea extension and the large inland waterway yacht extension is set at 38 €.>
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
Article 754 B is applicable to real estate wealth tax.
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