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Showing 2361–2370 of 57747 articles for “Art. 22 and Art. 23”
…e of the property or rights placed in trust, assessed on the date of transfer into the trust assets and the share of income corresponding to the settlor's rights is determined and taxed taking into ac…
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.
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.
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…
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
…ined, on the date of the transfer, in accordance with the conditions set out in articles 201 et seq and taxed in the name of the transferor in accordance with the rules set out in article 238 quater N…
…onal activity within the meaning of 1 of article 92 or a civil activity subject to corporation tax, and by way of exception to the provisions of II of article 238 quater P, the transfer of assets or r…
…of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid down in this code for joint v…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
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