Article 239 ter
I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…
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Showing 4491–4500 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…
…covered by Article L. 214-37 of the Monetary and Financial Code as it read prior to the ordonnance n° 2013-676 du 25 juillet 2013 modifying the legal framework for asset management, professional priv…
I. - 1. Persons who ensure the payment 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 mentio…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
I. - The credit institutions and finance companies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having their regist…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
…that has given entitlement to the energy transition premium mentioned in II of Article 15 of Law No 2019-1479 of 28 December 2019 on the finances for 2020;2° Or work to achieve a minimum overall energ…
Wills received by notaries must be registered within three months of the date of the testator's death.Division wills deposited with or received by notaries must be registered no later than the registr…
The provisions applicable to buildings located in the departments of Moselle, Bas-Rhin and Haut-Rhin shall be laid down by decree (1).
…h.This provision does not affect the exercise of the privilege granted to the Treasury by article 1920..
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