Article L214-81
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…
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Showing 2381–2390 of 12278 articles for “Art. US Estate Tax — QDOT”
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…
…termined by the fund rules. The management company acts as liquidator under the supervision of the custodian. Failing this, the liquidator shall be appointed by the courts at the request of any unitho…
…referred to in article L. 160-10 shall decide whether to adopt the rules governing open-ended real estate investment companies (sociétés de placement à prépondérance immobilière à capital variable) u…
…fe insurance or capitalisation contracts on the same date, may adopt the regime for open-ended real estate investment companies (sociétés de placement à prépondérance immobilière à capital variable) p…
For contracts mentioned in article L. 141-1 , one unit of account of which is made up of shares in a company mentioned in article L. 160-10, the insurance company shall inform the policyholder(s) and…
For life insurance or capitalisation contracts, when the policyholder or subscriber exercises his surrender option less than two months after the substitution referred to in article L. 160-11, the ind…
…pany referred to in article L. 160-10 or a société civile de placement immobilier (non-trading real estate investment company) adopts the system for variable-capital real estate investment companies (…
An order of the Minister responsible for the economy shall specify, where necessary, the conditions for application of this section and the technical rules applicable to unit-linked life insurance pol…
…14 and L. 160-15, the adoption by such a company of the system for undertakings for collective real estate investment, under the conditions defined in this section, entails the substitution of this un…
The insurance company shall inform policyholders of life insurance and capitalisation contracts not covered by Article L. 141-1 and comprising units of account made up of shares in a company referred…
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