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Showing 1–10 of 18039 articles for “Art. 5 déc. 2018”
…e contract; 3° The identity of the settlor or settlors; 4° The identity of the trustee or trustees; 5° The identity of the beneficiary or beneficiaries or, failing that, the rules allowing their desig…
A reservist customs officer who suffers damage during periods of employment or training in the reserve and, in the event of death, his dependants, shall be entitled, at the expense of the State, to fu…
Customs officials and officials responsible for implementing the Heritage Code may provide each other, on request or spontaneously, with all information and documents held or collected in the course o…
An assignment of receivables made under a trust is enforceable against third parties on the date of the trust contract or the endorsement evidencing it. It only becomes enforceable against the debtor…
Where the trust agreement provides that the settlor retains the use or enjoyment of a business or property for business use transferred to the trust assets, the agreement entered into for this purpose…
…ng the declaration. This deduction, which applies to each facility, is limited to 171,000 euros or 25% of the tax due. For persons with several installations, this limit or ceiling is determined per i…
…cluding financial expenses, allocated to their business and which they acquire or manufacture from 15 April 2015 until 14 April 2017 when these assets can be depreciated according to the system provid…
Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total…
…ial and commercial profits under the conditions and within the limits provided for by article L. 3315-3 of the French Labour Code.
The customs and excise administration carries out the fiscal duties entrusted to it: 1° For taxes other than those mentioned in 2°, under the conditions set out in this code for each of these taxes; 2…
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