Article 2016
The settlor or trustee may be the beneficiary or one of the beneficiaries of the trust agreement.
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Showing 1–10 of 3844 articles for “Art. 22 sept. 2016”
The settlor or trustee may be the beneficiary or one of the beneficiaries of the trust agreement.
…e development of the repertoire of new talent under a contract entered into on or after 1 January 2022 and meeting all of the following conditions is eligible for the tax credit referred to in I: 1° B…
…de is the parent company of the company holding the debt. The parent company referred to in Article 223 A is substituted for the companies in the group for the purposes of setting off the debt against…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
Customs and excise officials and the other persons mentioned in Article L. 5112-1-22 of the Transport Code may disclose to each other, either spontaneously or on request, all documents and information…
…e overall energy performance level mentioned in the last paragraph of II, this rate is increased to 22% ;- 13% for homes acquired in 2012 for which a building permit application is submitted by 31 Dec…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
…o be made, giving entitlement to the award of energy saving certificates provided for in Article L. 221-7 of the Energy Code, when they are allocated to the creation or acquisition of the fixed assets…
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
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