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Showing 1141–1150 of 62763 articles for “Art. Arrêté DEVL1507007A of 23-3-2015”
…erating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordance with IX of Article L. 245-6 of the Soci…
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
I. - In the event of the assignment or cancellation of all or part of the settlor's rights representing the property or rights transferred to the trust assets, the results of the trust assets shall be…
…ting the property or rights transferred into the trust assets are not recorded in the balance sheet of a company, the trust income is taxed in the name of each settlor for the share of income correspo…
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.
Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
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