French General Tax CodeIn force
III: Trusts
Article 238 quater J
…s defined in article 238 quater B remains possible under the new tax regime applicable to the settlor.
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Showing 1241–1250 of 31960 articles for “Art. R. 145-23”
…s defined in article 238 quater B remains possible under the new tax regime applicable to the settlor.
…the trust estate in respect of the financial year during which the assets are returned to the settlor.II. - For the application of I, the undertakings mentioned in 2° of I are made in the deed recordi…
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…
The shares subscribed for must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is…
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…
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
…ing to these rights is determined according to the rules applicable to the profit made by the settlor.The settlor remains personally subject to income tax or corporation tax for the share of profit co…
…he trust estate, the assets or rights transferred for their acquisition price or value by the settlor.
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…
In the event of the dissolution of the company or a reduction in its capital, the Minister for the Economy, Finance and the Budget may order the reintegration of sums deducted pursuant to article 217…
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