French General Tax CodeIn force
III: Trusts
Article 238 quater C
…he meaning of the articles 201 and 202 when this transfer benefits from the provisions of l'article 238 quater B.
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Showing 1101–1110 of 19635 articles for “Art. Cass. civ. 1re – 23 Mar. 2011 – no. 09-66512”
…he meaning of the articles 201 and 202 when this transfer benefits from the provisions of l'article 238 quater B.
The approval provided for in article 238 bis HE is issued by the President of the Centre national du cinéma et de l'image animée to original French-language works, as defined in the decree issued in a…
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
…rson may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is no longer applicable after five years have elapsed since the firs…
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
Where the settlor'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 accor…
For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…
…from the actual receipt of the sums received in respect of the compensation or from the date of law no. 57-198 of 22 February 1957 if the receipt took place earlier;2° That it is charged against the l…
Profits made by associations of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
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