Article 202 ter
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
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Showing 1–10 of 34625 articles for “Art. 202 ter · CAA Paris 3 October 2019”
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
The capital gains or losses mentioned in the first paragraph of II of l'article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held…
On pain of nullity, the trust contract and its amendments shall be registered within one month of their date with the tax department of the trustee's registered office or with the non-resident tax dep…
…ance payment mentioned in 2° of 2 of article 204 A. Taxpayers must, within a period of sixty days determined as indicated below, notify the administration of the cessation and inform it of the date on…
…nship of kinship or marriage to the parties, subordination to them, collaboration or community of interest with them. It shall also state that it has been drawn up with a view to its production in cou…
…with regard to the children, even if neither spouse had acted in good faith. The judge rules on the terms and conditions of the exercise of parental authority as in divorce matters.
It may, of its own motion or at the request of the Public Prosecutor, order that he or she be informed in respect of the persons under investigation or defendants referred to it on all the counts of c…
The opening of safeguard, receivership or judicial liquidation proceedings in favour of the trustee does not affect the fiduciary estate.
…ding for the conditions of his replacement, if the trustee fails in his duties or jeopardises the interests entrusted to him or if he is the subject of safeguard or receivership proceedings, the settl…
In its dealings with third parties, the trustee is deemed to have the widest powers over the trust assets, unless it is shown that the third parties were aware of the limitation of its powers.
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