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Showing 1–10 of 3820 articles for “Art. 23 sept. 2021”
When the trustee acts on behalf of the trust, he or she must expressly mention this. Similarly, when the trust assets include property or rights whose transfer is subject to publicity, the transfer mu…
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Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…IV. - 1. For loans or securities as well as for stripping transactions referred to in II of article 238 septies A, the redemption premium and the interest paid each year are taxed after an allocation…
…ghts issued as from 1 January 1993 and held by taxpayers other than those mentioned in V of article 238 septies E. V. - Where the securities or rights referred to in II and III have been received, as…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
…IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B, 210 A, 210 B, 210 D and 238 quater K of this code must attach to their income tax return a statement in accordance with the…
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