Article L912-7
In the fifth paragraph (2°) of article L. 239-1, the words: "in article 208 D of the General Tax Code" are replaced by the words: "in the locally applicable General Tax Code".
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Showing 111–120 of 745 articles for “Art. 239 septies”
In the fifth paragraph (2°) of article L. 239-1, the words: "in article 208 D of the General Tax Code" are replaced by the words: "in the locally applicable General Tax Code".
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
…of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentioned in article 242 ter, the identity a…
…ax credit corresponding to the shares of members of partnerships mentioned in articles 8,238 bis L, 239 ter and 239 quater A, and to the rights of members of groups mentioned in articles 238 ter, 239…
…rmine the composition and operating conditions of the commission (1) (2).(1) See Annex II, art. 384 septies-0 A to 384 septies-0 D and 384 septies-0 I to 384 septies-0 K.(2) See also livre des procédu…
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
In accordance with the provisions of 11° bis of I of Article 23 of Law no. 2003-239 of 18 March 2003 for internal security, the public prosecutor shall inform the manager of the wanted persons file of…
…214-81 of the Monetary and Financial Code by a real estate investment fund referred to in Article 239 nonies;b) Capital gains of the same kind realised by companies or groups with a preponderance of…
…movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the strict reimbursement of their share of…
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