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Showing 821–830 of 2166 articles for “Art. 239 bis AB”
Income distributed by a real estate investment fund mentioned in l'article 239 nonies du présent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Fin…
The provisions applicable to sociétés de financement des œuvres cinématographiques ou audiovisuelles are set out in articles 238 bis HE to 238 bis HM of the French General Tax Code.
In application of article L. 239-2, the contract for the lease of shares or corporate units shall include the following information, failing which it shall be null and void: 1° The nature, number and…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
…hased by it or built on its behalf, where these transactions, regardless of their classification, enable the lessee to become the owner of all or part of the leased property, no later than the expiry…
…lusively to property located in Corsica, as well as the operation of games of chance and gambling;a bis. the management and letting of furnished tourist accommodation located in Corsica; However, this…
The production association contracts provided for inarticle 238 bis HG of the General Tax Code are filed with the public film and audiovisual register within fifteen days of their signature by the com…
The tax-free establishment of the investment provision provided for in article L. 3325-3 and in II of article 237 bis A of the General Tax Code is subject to compliance with the provisions of article…
…tions, net gains or income mentioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindecies, to 2° of b quinquies of 5 of Ar…
…tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to article 298 octies;b) At the standard rate of 8.50% in other cases;2° (Rep…
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