French General Tax CodeIn force
III: Trusts
Article 238 quater C
…eaning of the articles 201 and 202 when this transfer benefits from the provisions of l'article 238 quater B.
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Showing 101–110 of 574 articles for “Art. 776 quater”
…eaning of the articles 201 and 202 when this transfer benefits from the provisions of l'article 238 quater B.
…arties of any shortcomings observed in the performance of the agreement referred to in article 1649 quater L and having heard them, the Government Commissioner may withdraw the authorisation. The prof…
…development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction without authorisation or in…
I.-A 50% allowance is applied to the values mentioned in 1° of Article 1635 quater H for: 1° Residential and accommodation premises and their annexes mentioned in Articles 278 sexies and 296 ter and,…
…cerned of any shortcomings observed in the performance of the agreement referred to in Article 1649 quater N and having given them the opportunity to present their observations on the facts of which t…
Documents held by members of associations defined in article 1649 quater F pursuant to Article 99 of this code must be drawn up in accordance with one of the professional charts of accounts approved b…
…The tax credit calculated by the partnerships mentioned in articles 8,238 bis L, 239 ter and 239 quater A or the groupings mentioned in Articles 238 ter, 239 quater, 239 quater B, 239 quater C and…
…ponding to the shares of members of partnerships mentioned in articles 8,238 bis L, 239 ter and 239 quater A, and to the rights of members of groups mentioned in articles 238 ter, 239 quater, 239 quat…
…vided for in VI of article 1639 A bis, increase the flat-rate value mentioned in 6° of article 1635 quater J up to €5,000. The flat-rate value thus determined also serves as the basis for the developm…
…activity subject to corporation tax, and by way of exception to the provisions of II of article 238 quater P, the transfer of assets or rights from the trust estate to the settlor's estate is not a ch…
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