Article 2016
The settlor or trustee may be the beneficiary or one of the beneficiaries of the trust agreement.
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Showing 1–10 of 3388 articles for “Art. 21 Oct. 2016”
The settlor or trustee may be the beneficiary or one of the beneficiaries of the trust agreement.
…ises, up to a percentage at least equal to that mentioned in the first paragraph of I of Article L. 214-30 of the Monetary and Financial Code. The assets of the fund, the société de libre partenariat…
…(EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031, Council Regulations (EC) No 1/2005 and (EC) No 1099/2009 and Council Di…
…e company receiving the contribution in accordance with the procedures set out in d of 3 of Article 210 A for company mergers.By way of derogation from b, the contributor may opt for taxation at the r…
…of 42 for those assessed under the conditions provided for in article 1499 and by a coefficient of 21 for those assessed under the conditions provided for in article 1501.However, when a taxpayer has…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
Construction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l'habitation are not included in the results of the financial year in progress on the date of their pa…
The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
Customs officers and officers placed under the authority of the Minister for Industry or the Minister for Defence and tasked with implementing the Paris Convention of 13 January 1993 on the Prohibitio…
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