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Showing 171–180 of 218 articles for “Art. 239 octies”
…regulations. Where company shares have been the subject of a lease agreement pursuant to Article L. 239-1, the managing partner may include in the articles of association a reference to the lease and…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
…ships referred to in articles 8 and 238 bis L of this code or the groupings referred to in articles 239 quater, 239 quater B and 239 quater C are not subject to corporation tax and determine a net pro…
…here the partnerships referred to in Articles 8 and 238 bis L, or groupings referred to in Articles 239 quater, 239 quater B and 239 quater C are not subject to corporation tax, the tax credit may be…
…Observatory for the Safety and Accessibility of Educational Establishments mentioned in Article L. 239-2 of the same code.Each year, the territorial collectivity of Corsica decides on the general edu…
…mentioned in I and b of II of article 150 UC by a real estate investment fund mentioned in article 239 nonies, by a company or grouping with a preponderance of real estate assets within the meaning o…
…third paragraph of this article is distributed, under the conditions defined in I of Article 1636 B octies, among all natural or legal persons liable for property tax on built and unbuilt properties,…
…articles 150 U, 150 UB and 150 UC, at 6 ter of article 39 duodecies and in f of 1° of II of article 239 nonies, where they relate to: 1° To real estate located in France or to rights relating to such…
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…
…gistered office is located outside France ;d) The real estate investment funds mentioned in Article 239 nonies, in proportion to the units held by holders who are not domiciled in France or whose regi…
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