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Showing 1141–1150 of 57221 articles for “Art. CE 23 Dec 2013 n° 363702 and 363719”
I. - Profits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and…
…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 artic…
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…
…representing 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…
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.
…presenting the assets or rights transferred into the trust assets which are not entered on the balance sheet of a company, the results of the trust assets are determined, on the date of the transfer,…
Profits made by associations of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid…
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