Article 2016
The settlor or trustee may be the beneficiary or one of the beneficiaries of the trust agreement.
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Showing 1–10 of 31106 articles for “Art. Cass. 2e civ. 23-6-2016 n° 15-21.408”
The settlor or trustee may be the beneficiary or one of the beneficiaries of the trust agreement.
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
For the application of the multiplying factors, only cinemas in cinemas with an average of at least 32 weeks of activity per year during the reference period are taken into account.By way of derogatio…
Personal data concerning persons who are the subject of proceedings to investigate the causes of death or disappearance are deleted once the investigation has made it possible to find the missing pers…
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