Traduction de «Actif de la succession » (Français → Anglais) :

(a) where, in a Will of a veteran, an executor has been named and such nominee has been appointed executor by a court of competent jurisdiction, or where an administrator or an administrator with Will annexed has been appointed by a court of competent jurisdiction, or where the executor named in an unprobated Will has proved to the satisfaction of the Estates Officer that such Will is the last Will of the deceased and that he has assumed the executorship or become an executor de son tort or is willing to accept the executorship of such Will, the Estates Officer may cause to be delivered over to such executor or administrator, for distribution, the net assets of the service estate in his possession ...[+++];

(f) After a decision to make a distribution has been taken under (e) above, the Executive Directors may by a two-thirds majority vote make successive distributions of the assets of the Bank to members until all of the assets have been distributed.

Such residual powers could include, for instance, establishing a list of the assets of the estate and the debts under the succession, informing creditors of the opening of the succession and inviting them to make their claims known, and taking any provisional, including protective, measures intended to preserve the assets of the estate.

The European Commission has requested Spain to amend its tax provisions on inheritance and gift tax that impose a higher tax burden on non-residents and on assets held abroad.

the acquisition of the capital assets directly linked to an establishment, where the establishment has closed or would have closed had it not been purchased, and the assets are bought by an independent investor; in the case of business succession of a small enterprise in favour of family of the original owner(s) or in favour of former employees, the condition that the assets shall be bought by an independent investor shall be waived.

‘localisation of assets’ shall mean the existence of assets, whether movable or immovable, within a Member State but shall not be construed as involving a requirement that movable assets be deposited or that immovable assets be subjected to restrictive measures such as the registration of mortgages; assets represented by claims against debtors shall be regarded as situated in the Member State where they are realisable.