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Showing 1–10 of 8056 articles for “Art. 10 oct. 2018”
The trust contract determines, on pain of nullity: 1° The assets, rights or securities transferred. If they are future, they must be determinable; 2° The duration of the transfer, which may not exceed…
An assignment of receivables made under a trust is enforceable against third parties on the date of the trust contract or the endorsement evidencing it. It only becomes enforceable against the debtor…
Where the trust agreement provides that the settlor retains the use or enjoyment of a business or property for business use transferred to the trust assets, the agreement entered into for this purpose…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items ma…
…etermining 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 the latter is a legal…
…company receiving the contribution in accordance with the procedures set out in d of 3 of Article 210 A for company mergers.By way of derogation from b, the contributor may opt for taxation at the ra…
…gulations of the European Parliament and of the Council (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031,…
…the Senate.II. - When an organisation, which may be audited pursuant to Articles L. 111-9 or L. 111-10 of the aforementioned Code, is definitively convicted pursuant to Articles 223-1-1, 313-2, 314-1,…
…rovisions of Article 41.They may also be placed under the exemption system provided for in Article 210, in the event of a merger of companies or similar transactions meeting the conditions provided fo…
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