French Civil CodeIn force
Title XIV: Trusts
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 22522 articles for “Art. Cass. com. – 20 Sept. 2016 – no. 15-12.994”
The settlor or trustee may be the beneficiary or one of the beneficiaries of the trust agreement.
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…
…ct to, at the company's request, of an exemption or a reduction at the same rate, up to a limit for 2022 of €154,732 and €420,505 respectively of added value per establishment and updated each year ac…
…in article L. 642-3 of the same code, made necessary by the implementation of the article 73 of law no. 2006-11 of 5 January 2006 on agricultural guidance and the ordonnance n° 2006-1547 du 7 décembre…
…perty or rights in a fiduciary estate carried out as part of a trust transaction defined in Article 2011 of the Civil Code.
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
…al funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private…
…f the business.III. - The provisions of this article apply to capital gains realised from 1 January 2006.
…se of their respective missions relating to border crossings, within the meaning of Regulation (EU) 2016/399 of the European Parliament and of the Council of 9 March 2016 on a Union Code on the rules…
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