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DROIT LEGS BIENS PERSONNELS [1 record]

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Alphabetical list of terms

Record 1 2001-09-20

English

Subject field(s)
  • Taxation Law
  • Law of Estates (common law)
DEF

An ad valorem duty on all legacies of personal property other than leaseholds.

CONT

Until August, 1949, there were three different kinds of death duties: estate duty, succession duty and legacy duty.

French

Domaine(s)
  • Droit fiscal
  • Droit successoral (common law)
OBS

«legs de biens personnels» est l'équivalent de «legacy» normalisé dans le cadre du PAJLO

Spanish

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