French General Tax CodeIn force
II: Optional taxable transactions
Article 260 A
…a period that are set by decree in the Conseil d'Etat (1). (1) Annex II, art. 201 quinquies to 201 octies.
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Showing 131–140 of 218 articles for “Art. 239 octies”
…a period that are set by decree in the Conseil d'Etat (1). (1) Annex II, art. 201 quinquies to 201 octies.
…388 ter, 1388 quinquies, 1388 quinquies A, 1388 quinquies B, 1388 quinquies C, 1388 sexies and 1388 octies is equal to the ratio between: 1° On the one hand, the sum of the products, calculated respec…
…ciated with the agency that could compromise their independence;3° Are subject to Articles 25 to 25 octies of Law No. 83-634 of 13 July 1983 relating to the rights and obligations of civil servants.II…
1. Notwithstanding the provisions of
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
…pation and vote at meetings in accordance with the provisions of the second paragraph of article L. 239-3. The shares or units leased are subject to a valuation at the beginning and end of the contrac…
…ship referred to in article 8 quater or 8 quinquies or by a grouping within the meaning of articles 239 quater, 239 quater B, 239 quater C or 239 quater D, the amount of depreciation of these assets o…
…graph, the contribution of an individual farm, under the conditions mentioned in I of l'article 151 octies, to a company or grouping whose profits are, pursuant to article 8, subject to income tax in…
…capital of a person.III - The information exchanged under the provisions of Articles 349 ter to 349 octies may only be transmitted for the purposes of implementing recovery or protective measures rela…
…244, L. 226-10-1, L. 227-10, L. 22-10-71, L. 232-3, L. 232-4, L. 233-6, L. 233-13, L. 237-6 and L. 239-2.
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