Article 238 quater G
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.
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Showing 991–1000 of 68785 articles for “Art. II and III”
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.
…ined, on the date of the transfer, in accordance with the conditions set out in articles 201 et seq and taxed in the name of the transferor in accordance with the rules set out in article 238 quater N…
…onal activity within the meaning of 1 of article 92 or a civil activity subject to corporation tax, and by way of exception to the provisions of II of article 238 quater P, the transfer of assets or r…
Banknotes and coins are protected as intellectual works by articles L. 122-4 and L. 335-2 of the French Intellectual Property Code. The issuing authorities are vested with the author's rights.
Credit institutions, La Poste, electronic money institutions, payment institutions and service providers processing euro banknotes and coins in their name and on their behalf, as well as bureaux de ch…
…n the application of the provisions of Articles R. 121-3, R. 121-4, R. 122-4 to R. 122-11, R. 123-1 and R. 123-2, which is included in its annual report to the President of the Republic and to Parliam…
Credit institutions, La Poste, electronic money institutions, payment institutions and service providers processing euro banknotes and coins in their name and on their behalf shall inform the Banque d…
…es of liberal professions subject to a legislative or regulatory status or whose title is protected and to companies for the financial participation of liberal professions is not applicable to compani…
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