Article A123-84
…w: 1° Legal entities liable for corporation tax or which fall within the scope of articles 238 ter, 239 ter, 239 quater, 239 quater A, 239 quinquies and 239 septies of the General Tax Code; 2° Those l…
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Showing 791–800 of 2164 articles for “Art. 239 bis AA”
…w: 1° Legal entities liable for corporation tax or which fall within the scope of articles 238 ter, 239 ter, 239 quater, 239 quater A, 239 quinquies and 239 septies of the General Tax Code; 2° Those l…
…it changes its corporate purpose or actual activity; 2° Legal entity mentioned in articles 238 ter, 239 quater A, 239 quater B, 239 quater C, 239 quater D, 239 septies and the I of articles 239 quater…
…heir corporate purpose or actual activity or when the legal entities mentioned in articles 238 ter, 239 quater A, 239 quater B, 239 quater C, 239 quater D, 239 septies and in paragraph I of articles 2…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…
…hment, subject to the application of the provisions set out in the second paragraph of article 1607 bis, under the same conditions as those set out in the same article. Part of these proceeds may be u…
…same 1 and 2.III. - The tax credit calculated by the partnerships referred to in Articles 8 and 238 bis L or the groupings mentioned in Articles 238 ter, 239 quater, 239 quater B, 239 quater C and 239…
I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…
…credit is set at 9%.IV. - The tax credit calculated by the partnerships mentioned in articles 8,238 bis L, 239 ter and 239 quater A or the groupings mentioned in articles 238 ter, 239 quater, 239 quat…
…s granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subject, at the year-en…
…442-8-2 to R. 442-8-13 below and in favour of either suppliers or the beneficiaries provided for in aa of 1° of article L. 432-2.
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