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Showing 1120 of 218 articles for Art. 239 octies

French Civil CodeIn force
Section 2: Legal mortgages

Article 2392

Legal mortgages are general or special. The creditor benefiting from a general mortgage may register his right on all immovables currently belonging to his debtor. He may make additional registrations…

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Paragraph 1: Rules specific to the legal hypothec of spouses

Article 2394

When the spouses have stipulated participation in acquests, each has, unless otherwise agreed, the option of registering the legal mortgage as security for the participation claim. The registration ma…

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Section 1: General provisions

Article 2390

The mortgage extends to the interest and other accessories of the secured claim. This extension benefits the third party subrogated in the secured claim for the interest and other accessories due to i…

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Paragraph 1: Rules specific to the legal hypothec of spouses

Article 2396

Judgments made pursuant to the preceding article shall be rendered in the forms regulated by the Code of Civil Procedure. The legal mortgage of spouses is subject, for the renewal of registrations, to…

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Paragraph 2: Rules specific to legal mortgages of minors or adults under guardianship

Article 2398

At the opening of any guardianship, the family council or, failing this, the judge, after hearing the tutor, decides whether a registration must be required on the tutor's immovables. If so, the famil…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
XIV : Taxation of economic interest groupings and their members

Article 239 quater

…tituted by l'ordonnance n° 59-248 du 4 février 1959 (1) and the groupings referred to in Article 39 octies A, when they meet all the conditions laid down by these provisions.(1) See art. 39 quinquies…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVII ter: Taxation of real estate investment funds

Article 239 nonies

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies

…of this a is maintained, in the event of transactions subject to the provisions of I of article 151 octies A or the conversion of the professional non-trading company into a liberal practice company.…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Leasing transactions carried out by property companies for commerce and industry and approved energy-saving financing companies

Article 239 sexies

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVII: Sociétés civiles de placement immobilier (non-trading property investment companies) authorised to offer financial securities to the public

Article 239 septies

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…

AI translation · Updated 8 Nov 2023Open Article
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