Article 239 ter
…le 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 buildings with a view to sale, pro…
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Showing 10291–10300 of 15302 articles for “Art. 12 al. 2”
…le 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 buildings with a view to sale, pro…
Where the settlor does not carry on an activity covered by Articles 34 or 35, an agricultural activity within the meaning of article 63, a professional activity within the meaning of 1 of article 92 o…
…made before the date of promulgation of the loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, nor to operations for which the issue of an approval has been requested before that date. The el…
The provisions of the first paragraph of I and those of paragraph II of Article 239 sexies are applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate…
I. - When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference betwee…
…ned in the last paragraph of 1 of I of article 117 quater and in the last paragraph of I of article 125 A formulate, under their responsibility, their request for exemption from the levies provided fo…
The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in
…que are not taken into account provided there is no arm's length relationship within the meaning of 12 of the article 39 between the company in question and the latter companies or funds. This conditi…
…the tax year, corresponds to the date scheduled for redemption.6. The levy provided for in article 125 A is levied on the date specified in 5 above. This deduction is made by the person with whom the…
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
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