{"schemaVersion":1,"recordType":"legal-article","id":"law:eri:code:civil:2015:article:1928","workId":"law:eri:code:civil:2015","expressionId":"law:eri:code:civil:2015:en","title":"2. Value to be Taken into Account","number":"1928","language":"en","canonicalUrl":"https://eriatlas.com/law/civil-code-2015/article/1928/","hierarchy":{"book":"BOOK VI - SPECIAL CONTRACTS","title":"TITLE I - CONTRACTS RELATING TO THE TRANSFER OF OWNERSHIP AND OTHER RIGHTS","chapter":"Chapter 2. - Gifts","section":null,"paragraph":null},"paragraphs":[{"id":"p1","number":"1","text":"The donee shall be liable to the extent of the value of the property given to him.","canonicalUrl":"https://eriatlas.com/law/civil-code-2015/article/1928/#p1","sourceTargets":[{"sourceId":"civil-code-2015-en","pdfPage":541,"url":"https://eriatlas.com/sources/civil-code-2015/page/541/?article=1928&paragraph=p1#article-1928-p1"}]},{"id":"p2","number":"2","text":"Such value shall be assessed as on the day of the gift.","canonicalUrl":"https://eriatlas.com/law/civil-code-2015/article/1928/#p2","sourceTargets":[{"sourceId":"civil-code-2015-en","pdfPage":541,"url":"https://eriatlas.com/sources/civil-code-2015/page/541/?article=1928&paragraph=p2#article-1928-p2"}]},{"id":"p3","number":"3","text":"If appropriate, the value of the charges to which the gift was made subject shall be deducted.","canonicalUrl":"https://eriatlas.com/law/civil-code-2015/article/1928/#p3","sourceTargets":[{"sourceId":"civil-code-2015-en","pdfPage":541,"url":"https://eriatlas.com/sources/civil-code-2015/page/541/?article=1928&paragraph=p3#article-1928-p3"}]}],"caution":"This is the 2015 English-language edition attributed in its front matter to the Ministry of Justice. Eri Atlas has not independently verified the translation, later changes, or whether the text is currently in force. Nine passages are incomplete in the available scan and are identified where they occur."}