French General Tax CodeIn force
III: Trusts
Article 238 quater N
…rds, in the accounts of the trust estate, the assets or rights transferred for their acquisition price or value by the settlor.
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Showing 11–20 of 43947 articles for “Art. CE 2-2-1934 n° 30492”
…rds, in the accounts of the trust estate, the assets or rights transferred for their acquisition price or value by the settlor.
…eries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266 sexies.II-Th…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
…e spread equally over the financial years ending during the term of the leasing contract, without exceeding fifteen years. However, when the property is acquired by the company or the leasing contract…
…f article 2 of law no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and France Télécom. II. II - In order to benefit from the allowance provided for in I of this art…
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…
…completion of the transaction giving rise to it.Orders by the Minister may institute simplified procedures and delegate decision-making authority to tax administration officials with at least the ran…
…of the capital gain recorded may be deferred until the date of the subsequent sale, redemption, cancellation or transfer of these rights.Taxation of this capital gain is carried out on the date on wh…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
…me 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 be exempted from b…
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