Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a public offer of financial securities under the conditions set out in Article L. 214-86 of the same code, with the exception of the public offers referred to in 1° of Article L. 411-2 of the same code do…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted is not taken into account in determining taxable income and does not constitute distributed income within the meaning of articles 109 à 111. This benefit is tax-exempt in the hands of the beneficiary, unless…
I. – Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section 2 of section 2 and in sub-paragraph 2 of paragraph 1 of sub-section 3 of section 2 of Chapter IV of Title I of Book II of the Monetary and Financial Code. II. – 1. The taxable income and profits referred to…
1. Natural persons who, in the exercise of their profession, pay commission, brokerage, commercial or other rebates, occasional or other fees, gratuities and other remuneration to third parties must declare these sums. These sums are contributed, in the name of the beneficiary, according to the nature of the activity for which the beneficiary received them. The declaration may be filed in accordance with the procedures set out in the first…
Companies, companies or associations that collect and pay copyright or inventor’s rights are required to declare, the amount of the sums they pay to their members or principals. This declaration may be made in accordance with the procedures set out in the first paragraph of the article 87 A, regardless of the status of the beneficiaries, during the month of January of the calendar year following that during which these…
1. General partnerships, limited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the administration, at the same time as the annual declaration provided for in the articles 53 A et 97 a statement indicating the conditions under which their profits are allocated or have been distributed among the partners and co-participants. 2. Legal entities,…
A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service or the exchange or sharing of a good or service shall provide, at the time of each transaction, information on the tax and social security obligations incumbent on people who carry out commercial transactions through…
1. Persons who ensure the payment of income from transferable capital referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are required to declare the identity and address of the beneficiaries as well as, by type of income, details of the taxable amount and the tax credit, the gross income subject to a levy and the amount…
I. – 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l’article 239 nonies, are required to declare, on the declaration mentioned in article 242 ter, the identity and address of the beneficiaries and details of the amount taxable under the rules referred to in articles 28 to 33 quinquies. Persons who ensure the payment…
1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equity funds or venture capital companies, managers of sociétés de libre partenariat and the entities mentioned in the last paragraph of 8 of II of…
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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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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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