Article 238 quater A
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.
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Showing 1101–1110 of 29081 articles for “Art. 23 mai 2019”
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.
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
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.
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
The provisions of Article 238 quater B shall apply to the transfer to a fiduciary estate of rights or shares considered, pursuant to I of l'article 151 nonies, as assets allocated to the exercise of t…
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
…y of their activity or in the event of transfer of their co-ownership shares referred to in Article 238 bis HP within a period of less than five years, the companies defined in Article 238 bis HO must…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…201 et seq and taxed in the name of the transferor in accordance with the rules set out in article 238 quater N.The difference between the transfer price and the acquisition price of these rights has…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
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