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Showing 1171–1180 of 56772 articles for “Art. Cass. 3e civ. 23-1-2025 n° 23-18.643”
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.
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
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.
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 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.
Persons who are not in possession of one of the documents provided for in section IV of this chapter, or of the international insurance card referred to in article R. 211-22 must, in order to be allow…
The decisions of the judicial court may be challenged by immediate appeal.
The extension of the work integration grant and, if it is for a fixed term, of the employment contract for which the grant is awarded, is subject to an assessment of the actions carried out during the…
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