Article R214-83
Direct or indirect holdings in the companies referred to in 2° and 3° of I of article L. 214-36 are only eligible for inclusion in the assets of an undertaking for collective real estate investment if…
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Showing 3471–3480 of 12694 articles for “Art. CAA Lyon 19-8-2021 n° 19LY01666”
Direct or indirect holdings in the companies referred to in 2° and 3° of I of article L. 214-36 are only eligible for inclusion in the assets of an undertaking for collective real estate investment if…
The deduction of fees and commissions borne by subscribers of units in mutual funds mentioned in 1 of VI, VI bis and VI ter of article 199 terdecies-0 A of the French General Tax Code and in 1 of III…
The properties referred to in 1° of I of article L. 214-36 eligible for inclusion in the assets of an undertaking for collective real estate investment are : 1° Buildings let or offered for letting on…
Undertakings for collective investment in real estate must invest at least 20% of their real estate assets in buildings constructed, rented or offered for rent. The conditions for assessing this 20% r…
I. - To assess the 60% and 51% quotas mentioned in 1° of article L. 214-37 , the denominator takes into account :1° The assets mentioned in 1°, 4° and 6° to 9° of I of article L. 214-36 held directly…
I. - For the purposes of determining the 20% limit referred to in article R. 214-85 and the 20% ratio referred to in article R. 214-86, the denominator shall include :1° The assets referred to in 1° o…
The rights in rem referred to in a of I of Article L. 214-92 are : 1° Ownership, bare ownership and usufruct ; 2° emphyteusis ; 3° easements; 4° The rights of the lessee under a construction lease or…
The 20% limit referred to in article R. 214-85 and the 20% ratio referred to in article R. 214-86 are complied with on 30 June and 31 December of each financial year, at the end of the three-year peri…
I. - Direct or indirect holdings in foreign undertakings referred to in 5° of the I of article L. 214-36 are only eligible for inclusion in the assets of an undertaking for collective real estate inve…
Notwithstanding article R. 214-83, the assets of a real estate investment company with variable capital may also include direct or indirect holdings in companies mentioned in 2° and 3° of the I of art…
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