{"id":4626,"date":"2023-07-04T14:30:00","date_gmt":"2023-07-04T14:30:00","guid":{"rendered":"https:\/\/excen.notaires.fr\/2023\/07\/04\/qpc-legataire-universel-indemnite-de-reduction-et-paiement-des-droits-de-succession\/"},"modified":"2023-07-04T14:30:00","modified_gmt":"2023-07-04T14:30:00","slug":"qpc-legataire-universel-indemnite-de-reduction-et-paiement-des-droits-de-succession","status":"publish","type":"post","link":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/?p=4626","title":{"rendered":"QPC : L\u00e9gataire universel, indemnit\u00e9 de r\u00e9duction et paiement des droits de succession"},"content":{"rendered":"

L\u2019illustration par un exemple de la probl\u00e9matique soulev\u00e9e semble ici n\u00e9cessaire. Prenons le cas d\u2019un d\u00e9funt qui laisse pour lui succ\u00e9der son \u00e9pouse et ses enfants. Par testament, il avait institu\u00e9 son \u00e9pouse l\u00e9gataire universelle cumulant cette qualit\u00e9 avec celle d\u2019h\u00e9riti\u00e8re. Saisie de l\u2019int\u00e9gralit\u00e9 des biens de la succession, elle se retrouve logiquement d\u00e9bitrice d\u2019une indemnit\u00e9 de r\u00e9duction \u00e0 l\u2019\u00e9gard des enfants, h\u00e9ritiers r\u00e9servataires… <\/p>\n

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L\u2019illustration par un exemple de la probl\u00e9matique soulev\u00e9e semble ici n\u00e9cessaire. Prenons le cas d\u2019un d\u00e9funt qui laisse pour lui succ\u00e9der son \u00e9pouse et ses enfants. Par testament, il avait institu\u00e9 son \u00e9pouse l\u00e9gataire universelle cumulant cette qualit\u00e9 avec celle d\u2019h\u00e9riti\u00e8re. Saisie de l\u2019int\u00e9gralit\u00e9 des biens de la succession, elle se retrouve logiquement d\u00e9bitrice d\u2019une […]<\/p>\n","protected":false},"author":1,"featured_media":4600,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"member_status":[],"type_articles":[52],"class_list":["post-4626","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","type_articles-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/posts\/4626","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4626"}],"version-history":[{"count":0,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/posts\/4626\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=\/wp\/v2\/media\/4600"}],"wp:attachment":[{"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4626"},{"taxonomy":"member_status","embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Fmember_status&post=4626"},{"taxonomy":"type_articles","embeddable":true,"href":"https:\/\/www.practical-nobel.212-227-170-25.plesk.page\/index.php?rest_route=%2Fwp%2Fv2%2Ftype_articles&post=4626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}