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conduit à imposer

English translation: under Article 8 of the French Tax Code, tax is imposed on

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:conduit à imposer
English translation:under Article 8 of the French Tax Code, tax is imposed on
Entered by: Rebecca Elliott
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13:27 Sep 1, 2008
French to English translations [PRO]
Law/Patents - Finance (general)
French term or phrase: conduit à imposer
This is from the statutes/bylaws of a newly formed real estate company. It's under the heading "Subdivision of property right".

Lorsque les parts sociales font l’objet d’un usufruit, l’article 8 du Code général des impôts conduit à imposer l’usufruitier des parts d’une société de personnes à raison de la quote-part des résultats correspondant à ses droits sur les bénéfices, par suite il est expressément stipulé que l’usufruitier, et non le nu-propriétaire, bénéficiera du droit d’imputation des pertes pouvant être subies par la société.

Thank you
Rebecca Elliott
United Kingdom
Local time: 15:11
under Article 8 of the French Tax Code, tax is imposed on
Explanation:
just needs to be turned around a bit
Selected response from:

Jane RM
France
Local time: 16:11
Grading comment
Thank you
4 KudoZ points were awarded for this answer

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Summary of answers provided
3 +4under Article 8 of the French Tax Code, tax is imposed onJane RM
4 +2leads to taxation
Radu DANAILA


  

Answers


5 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +4
under Article 8 of the French Tax Code, tax is imposed on


Explanation:
just needs to be turned around a bit

Jane RM
France
Local time: 16:11
Native speaker of: Native in EnglishEnglish
PRO pts in category: 34
Grading comment
Thank you

Peer comments on this answer (and responses from the answerer)
agree  Shaila Kamath
8 mins

agree  B D Finch
10 mins

agree  myrden
1 hr

agree  Egmont
2 hrs
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7 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
leads to taxation


Explanation:
Article 8 ... leads to taxation of the usufructuary on ... his shears ...

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Note added at 28 mins (2008-09-01 13:55:34 GMT)
--------------------------------------------------

"shares", not "sheares", of course!


    Reference: http://ideas.repec.org/p/ven/wpaper/2006_30.html
Radu DANAILA
Romania
Local time: 17:11
Works in field
Native speaker of: Native in RomanianRomanian
PRO pts in category: 24

Peer comments on this answer (and responses from the answerer)
agree  Shaila Kamath
6 mins
  -> Thank you!

neutral  B D Finch: One would not phrase it this way in a legal document. "Shears"? I assume you meant "share".
11 mins
  -> You're right, of course ... Hmm, "shears" .. :-) I hurried to offer a possible answer. Thank you! :-)

agree  Serge F. Vidal: It definitely means "article leads to that'
9 hrs
  -> Merçi, Serge!
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Voters for reclassification
as
PRO / non-PRO
PRO (1): Radu DANAILA


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Changes made by editors
Sep 1, 2008 - Changes made by Steffen Walter:
LevelNon-PRO » PRO


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