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Showing 1–10 of 36708 articles for “Art. L 214-81”
I. - The sums distributable by a real estate investment fund in respect of a financial year are made up of :1° Distributable income relating to income earned by the fund, which is equal to the net inc…
A mutual fund is set up at the initiative of a management company, which is responsible for its management and chooses a custodian for the fund's assets. This company draws up the fund rules.The regis…
The properties referred to in 1° of I of article L. 214-36 eligible for inclusion in the assets of an undertaking for collective real estate investment are : 1° Buildings let or offered for letting on…
The distributable sums defined in articles L. 214-69 and L. 214-81 are paid out within five months of the end of the financial year.
Notwithstanding the provisions of article L. 214-52, the amounts distributable in respect of the capital gains mentioned in 2° of II of article L. 214-81 must be paid before the last day of the sixth…
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…
Unless otherwise stipulated, professional undertakings for collective real estate investment are subject to articles R. 214-81 to R. 214-129.
Direct or indirect holdings in the companies referred to in 2° and 3° of I of article L. 214-36 are only eligible for inclusion in the assets of an undertaking for collective real estate investment if…
I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…
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