Article 238 quater N
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…
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Showing 681–690 of 66237 articles for “Art. III and IV”
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…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
I. - Profits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and…
…provided for in article 41, to Article 93c, to the articles 151 octies, 151 octies A, 151 octies B and 151 nonies are maintained until the date of transfer of the property or rights transferred or un…
…assignment or cancellation, in accordance with the conditions set out in articles 201 et following and taxed in the name of the transferor.The difference between the transfer price and the cost price…
…e of the property or rights placed in trust, assessed on the date of transfer into the trust assets and the share of income corresponding to the settlor's rights is determined and taxed taking into ac…
For the purposes of the provisions of this Code, the settlor means the person holding the rights representing the property or rights transferred into the trust estate.
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…
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