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Showing 2771–2780 of 35069 articles for “Art. Cass. 1ère civ. 23-6-2021 n° 19-21.784 F-D”
Any variation or depreciation in the amount of the settlor's rights representing the property or rights transferred to the trust estate has no impact on the settlor's taxable income.
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
The provisions of Article 238 quater B shall apply to the transfer to a fiduciary estate of rights or shares considered, pursuant to I of l'article 151 nonies, as assets allocated to the exercise of t…
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
I. - In companies with between eleven and less than fifty employees, where there is no trade union representative in the company or establishment, company or establishment agreements may be negotiated…
In order to be extended, the branch agreement or professional agreement must, unless justified, include the specific stipulations mentioned in Article L. 2232-10-1 for undertakings with fewer than fif…
Persons who are not in possession of one of the documents provided for in section IV of this chapter, or of the international insurance card referred to in article R. 211-22 must, in order to be allow…
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