French General Tax CodeIn force
III: Trusts
Article 238 quater L
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
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Showing 871–880 of 34794 articles for “Art. III bis”
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
I. - In the event of a transfer for valuable consideration of all or part of the settlor's rights representing the assets or rights transferred into the trust assets which are not entered on the balan…
Where the settlor does not carry on an activity covered by Articles 34 or 35, an agricultural activity within the meaning of article 63, a professional activity within the meaning of 1 of article 92 o…
Ministerial decrees determine the date and procedures for affixing meters approved by the administration (1) to distillation equipment used by professional distillers, by bouilleurs de cru or on their…
Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…
The departmental council may exempt from land registration tax or registration fees the sale of housing units by low-income housing organisations or semi-public companies, provided that the transfer f…
On deliberation by the departmental council, rehabilitation leases are exempt from land registration tax. The deliberation takes effect within the time limits set out in Article 1594 E.
The departmental council may, by deliberation, exempt from land registration tax or registration duties acquisitions by mutual pension societies for veterans and victims of war who benefit from the St…
…residences or holiday villages acquired under the tax exemption scheme provided for by articles 238 bis HA and 238 bis HD as drafted by Article 22 of the Amending Finance Act for 1986 (no. 86-824 of 1…
The departmental council may, by deliberation, exempt from land registration tax or registration fees, acquisitions by HLM organisations or semi-public companies of residential properties built or acq…
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