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 1171–1180 of 42407 articles for “Art. Cass. 3e Civ. 23-3-1994 n° 535”
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
The companies defined in Article 238 bis HW may not benefit from the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…
I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
In order to be extended, the branch agreement or professional agreement must, unless justified, include the specific stipulations mentioned in Article L. 2232-10-1 for undertakings with fewer than fif…
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