Article 234 nonies
…at least fifteen years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles 234 terdecies and 234 quaterdecies. II.-(Repealed) III.-Income derived…
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Showing 1–10 of 19482 articles for “Art. Cass. com. – 23 Sept. 2008 – no. 07-13.338”
…at least fifteen years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles 234 terdecies and 234 quaterdecies. II.-(Repealed) III.-Income derived…
…ds other than those resulting from the transformation of non-trading companies mentioned in article 239 septies and for which the application of these provisions was requested before the deadline for…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
If the agent is unaware of the death of the principal or of one of the other causes which cause the mandate to cease, what he has done in that ignorance is valid.
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Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
…IV. - 1. For loans or securities as well as for stripping transactions referred to in II of article 238 septies A, the redemption premium and the interest paid each year are taxed after an allocation…
…ghts issued as from 1 January 1993 and held by taxpayers other than those mentioned in V of article 238 septies E. V. - Where the securities or rights referred to in II and III have been received, as…
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