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Showing 171–180 of 4377 articles for “Art. 1649 quater B quater”
…f article 63, a professional activity within the meaning of 1 of l'article 92 or a civil activity subject to corporation tax, the transfer of assets or rights into a fiduciary estate is not a chargeab…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
…e 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 that generated by the settlor. Where there is more…
…nting the property or rights transferred to the trust assets, the results of the trust assets shall be determined, on the date of assignment or cancellation, in accordance with the conditions set out…
…ights 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 settlor for the share of i…
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.
…resenting 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.
Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
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