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Showing 161–170 of 218 articles for “Art. 239 octies”
…s other than those held directly or indirectly by a property investment fund mentioned in l'article 239 nonies ;4° Expenditure on construction, reconstruction, extension or improvement, borne by the v…
…s opted for this scheme;b. The results of shareholdings in bodies mentioned in articles 8,8 quater, 239 quater, 239 quater B, 239 quater C and 239 quater D with the exception of the results of co-owne…
…ons of Article 221 bis, where the companies or bodies referred to in Articles 206 to 208 quinquies, 239, 239 bis AA and 239 bis AB are wholly or partially subject to corporation tax at the rate provid…
…t could compromise their independence.The aforementioned employees 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.Pe…
…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…
I. Subject to what is stated in Article 238 octies, and by way of derogation from the provisions of 1 of Article 38, capital gains arising from the disposal during the course of business of fixed asse…
…sexies, 44 septies, as it stood prior to Finance Act no. 2021-1900 of 30 December 2021 for 2022, 44 octies, as it read prior to the same law, 44 octies A, 44 quindecies, 44 sexdecies and 44 septdecies…
…exies A, 44 septies, as it read prior to Finance Act No. 2021-1900 of 30 December 2021 for 2022, 44 octies, as it read prior to the same Act, 44 octies A, 44 duodecies, 44 terdecies, 44 quaterdecies,…
…n a of III.VI. - No balance sheet is required for sole traders and companies referred to in article 239 quater A subject to income tax in accordance with the tax regime set out in I, where their turno…
…he option for corporation tax under the conditions mentioned in the third paragraph of 1 of Article 239. Subject to the provisions of Article 221 bis, the revocation of this option entails the tax con…
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