French General Tax CodeIn force
III: Trusts
Article 238 quater L
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
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Showing 341–350 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
Public interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not f…
…for the following year, up to a ceiling of 80 million euros, by the Ile-de-France regional council and notified to the tax authorities. The proceeds of the tax are allocated to the investment section…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
…naire, the number of electrical transformers per commune which are subject to a concession contract and, for each of them, the upstream voltage. This declaration must be made in accordance with the co…
…ur l'accession à la propriété, sociétés d'économie mixte exercising a real estate activity overseas and the bodies mentioned in l'article L. 365-1 of the same code may benefit from a tax credit for th…
…public establishment for inter-communal cooperation with its own tax status may not be less than 1% and may not exceed 5%. II.-The rate of development tax set by a département may not exceed II -The r…
…network works, restructuring or urban renewal in order to make the areas concerned more attractive and to reduce the impact of local population growth, or to create general public facilities. The wor…
The person liable for the development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax within ninety days of the date on which the tax b…
I.-In accordance with 4° of 2 of Article 293 A, the persons mentioned in II who lodge the import declaration or who appoint the person who lodges the declaration for this purpose may opt to be liable…
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