French Civil CodeIn force
Title XIV: Trusts
Article 2020
A national register of trusts shall be set up in accordance with procedures specified by decree in the Conseil d'Etat.
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Showing 1–10 of 20315 articles for “Art. Cass. com. 14 Oct. 2020”
A national register of trusts shall be set up in accordance with procedures specified by decree in the Conseil d'Etat.
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
Construction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l'habitation are not included in the results of the financial year in progress on the date of their pa…
All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of publ…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
…the rental values of industrial fixed assets assessed under the conditions provided for in articles 1499 and 1501 represent more than 20% of the rental value of fixed assets subject to business proper…
…ses, up to a percentage at least equal to that mentioned in the first paragraph of I of Article L. 214-30 of the Monetary and Financial Code. The assets of the fund, the société de libre partenariat o…
…t receives from the Court of Audit the declaration referred to in the third paragraph of article L. 143-2 of the French Financial Jurisdictions Code, it may, by decree issued under the conditions laid…
…nition of a microenterprise given in Article 2(3) of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in applic…
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