Article 1518 C of the French General Tax Code
November 7, 2023
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
For the determination of the rental value of industrial fixed assets whose ownership is, pursuant to the loi n° 2014-872 du 4 août 2014 portant réforme ferroviaire, transférée à la SNCF ou à SNCF Réseau, le prix de revient mentionné à l’article 1499 s’entend de la valeur brute pour lequel ces immobilisations sont inscrites au bilan de SNCF Voyageurs au 31 décembre 2014.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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