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Showing 3561–3570 of 56769 articles for “Art. L 144-10 · C. civ. Art. 1709 · Cass. com. 11 May 1971 · Cass. com. 23 March 1999 n° 97-15.000”
…ere the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in ar…
Where the settlor's rights representing the property or rights transferred into the trust assets are not recorded in the balance sheet of a company, the trust income is taxed in the name of each settl…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
For the purposes of the provisions of this Code, the settlor means the person holding the rights representing the property or rights transferred into the trust estate.
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
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…
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…
I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…
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