French General Tax CodeIn force
I: Taxable profits and income
Article 237 septies
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Showing 381–390 of 2937 articles for “Art. 23 oct. 1961”
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Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
…es place. The first paragraph does not apply to capital gains subject to the provisions of Article 223 F. The benefit of the provisions of the first paragraph is subject to compliance with Commission…
…l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Article 239 ter, the capital gain generated is, for the purposes of determining income tax or corporation ta…
…ds other than those resulting from the transformation of non-trading companies mentioned in article 239 septies and for which the application of these provisions was requested before the deadline for…
I. - When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference betwee…
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
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 publ…
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