Regulation 650/2012 Article 12

Has anyone else any thoughts on whether it is advantageous for an heir,or eve, all the heirs to apply article 12 in the case of a succession which is in the French competent jurisdiction, but over which it is wished to maintain a degree of English control within the English jurisdiction?

I think that it might be a good method of keeping the local tax department within its decreed bounds on such issues as trusts and related property law matters, which in any event may not be a matter of succession law…

In French
Article 12
Limitation de la procédure

  1. Lorsque la masse successorale comprend des biens situés dans un État tiers, la juridiction saisie pour statuer sur la succession peut, à la demande d’une des parties, décider de ne pas statuer sur l’un ou plusieurs de ces biens si l’on peut s’attendre à ce que la décision qu’elle rendrait sur les biens en question ne soit pas reconnue ou, le cas échéant, ne soit pas déclarée exécutoire dans ledit État tiers.
  2. Le paragraphe 1 ne porte pas atteinte au droit des parties de limiter la portée de la procédure en vertu du droit de l’État membre dont la juridiction est saisie.

In English:
Article 12
Limitation of proceedings

  1. Where the estate of the deceased comprises assets located in a third State, the court seised to rule on the succession may, at the request of one of the parties, decide not to rule on one or more of such assets if it may be expected that its decision in respect of those assets will not be recognised and, where applicable, declared enforceable in that third State.
  2. Paragraph 1 shall not affect the right of the parties to limit the scope of the proceedings under the law of the Member State of the court seised.

Peter Harris

www.overseaschambers.com