French General Tax CodeIn force
VII bis: Taxation of capital gains realised on the sale of a right to build on a property
Article 238 octies A
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Showing 81–90 of 302 articles for “Art. 151 octies”
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…ic establishments, with the same rates, if the provisions set out in the first paragraph of Article 1518 A in favour of the properties mentioned in Article 310 unvicies of Annex II to the present code…
…as assets allocated to the exercise of the profession pursuant to the provisions of articles 93 or 151 nonies or have been leased under the terms of Articles L. 239-1 to L. 239-5 of the French Commer…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
The remuneration received in respect of the permanence of care exercised in application of article L. 6314-1 of the Public Health Code by doctors or their replacements established in an area character…
Where the construction lease provided for by the articles L. 251-1 to L. 251-8 of the Code de la construction et de l'habitation is accompanied by a clause providing for the transfer of ownership of t…
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
A professional real estate collective investment undertaking may, subject to the conditions and limits set by decree of the Conseil d'Etat, derogate from the limits set out in articles L. 214-37 to L.…
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