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Showing 211–220 of 52259 articles for “Art. 1 quater”
1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the co…
…cial activity within the meaning of the article 34 or a professional activity within the meaning of 1 of the article 92 or an agricultural activity. It must have employed at least ten employees during…
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
…on the date of assignment or cancellation, in accordance with the conditions set out in articles 201 et following and taxed in the name of the transferor.The difference between the transfer price and…
Where the settlor's rights representing the property or rights transferred into the trust assets are not recorded in the balance sheet of a company, the trust income is taxed in the name of each settl…
For the purposes of the provisions of this Code, the settlor means the person holding the rights representing the property or rights transferred into the trust estate.
Any variation or depreciation in the amount of the settlor's rights representing the property or rights transferred to the trust estate has no impact on the settlor's taxable income.
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
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