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Showing 1–10 of 2511 articles for “Art. 792-0 bis”
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right sit…
…n particular public funds, interest shares, property or rights making up a trust defined in article 792-0 bis and income capitalised therein, debts and generally all French or foreign transferable sec…
…s, bonds, founders' or beneficiaries' shares, assets or rights placed in a trust defined in article 792-0 bis, company shares and any other claims of which the deceased was the owner or received the i…
I. - Natural persons constituting or benefiting from a trust defined in Article 792-0 bis are subject to a levy set at the highest rate mentioned in 1 of Article 977.II. - Where their administrator is…
…tive State or territory within the meaning of Article 238-0 A other than those mentioned in 2° of 2 bis of the same Article 238-0 A or where the trust was set up after 11 May 2011 and, at the time the…
…the meaning of article 120, except for the part that exceeds the taxable income referred to in 3.4 bis. 1 shall not apply where the legal entity is established or incorporated in a Member State of th…
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
…side France, when the contract is unwound, and the gains from the sale of these same investments;6° bis Income attached to retirement benefits paid in the form of capital and received pursuant to a co…
…scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their own tax system, a rebate is grant…
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