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Showing 1021–1030 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
Interest, arrears and other income from bonds, debts, deposits and guarantees, royalties from the assignment or concession of operating licences, patents, trademarks, manufacturing processes or formul…
The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…
…g the property or rights transferred into the fiduciary estate carried out as part of a transaction benefiting from the provisions set out in articles 41,151 octies, 151 octies Aor 210 A. II. - The pr…
…e transfer of the assets or rights from the trust assets to the settlor are not included in the taxable income for the year of transfer if the following conditions are met:1° The trust contract is ter…
…r's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined according to the rule…
…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…
…ormed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for the share of company p…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
I. - In accordance with the first paragraph of Article L. 3315-1 du code du travail and subject to the provisions set out in the third paragraph of the same article, the amount of profit-sharing paid…
…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…
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