French Civil CodeIn force
Title XIV: Trusts
Article 2013
A trust contract is void if it proceeds from a liberal intention for the benefit of the beneficiary. This nullity is of public order.
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Showing 1–10 of 26700 articles for “Art. CA Paris 20 September 2013 n° 12/01999 · Cass. com. 15 April 1982”
A trust contract is void if it proceeds from a liberal intention for the benefit of the beneficiary. This nullity is of public order.
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
…x applies in the same proportion for the fraction of the value added taxed for the benefit of the local authorities concerned by the exemption from business property tax.II. - Where establishments may…
…year following that in which it was exercised. It is renewed by tacit agreement, for periods of two calendar years, unless notice of termination is given before the expiry of each period.
…of derogation from II of article 1635 quater F, the development tax used to pay the instalments is calculated on the basis of the characteristics of the building as assessed on the date of the charge…
…h of B of the same 1 mean those provided for in Title I of Book V of the Environmental Code for the category of waste treatment mentioned by this row, or, in the event of transfer outside France, regu…
…ing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread equally over the financial years ending durin…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
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