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Showing 7180 of 218 articles for Art. 239 octies

French General Tax CodeIn force
Section IX octies: Taxe spéciale d'équipement au profit de l'établissement public Société du Grand Paris (Special equipment tax for Société du Grand Paris)

Article 1609 G

It is instituted, for the benefit of the Société du Grand Paris public establishment created by the article 7 of law no. 2010-597 of 3 June 2010 relative to Greater Paris, a special equipment tax inte…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater J

…tate carried out as part of a transaction benefiting from the provisions set out in articles 41,151 octies, 151 octies Aor 210 A. II. - The provisions of article 238 quater I do not apply where, in th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXXVIII: Tax credit for executive training

Article 244 quater M

…axed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A , 44 terdecies to 44 septdecies may benefit from a tax credit equal to the product of the n…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Paragraph 2: Registered persons

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…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Special provisions applicable in the event of transfer, termination or death

Article 202 ter

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater D

…the transferred property or rights provided for in article 41, to Article 93c, to the articles 151 octies, 151 octies A, 151 octies B and 151 nonies are maintained until the date of transfer of the p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 terdecies

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXVIII: Tax credit for competitiveness and employment

Article 244 quater C

…axed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from a tax credit aimed at financing the impr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 septies

…bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B, 210 A, 210 B, 210 D and 238 quater K of this code must attach to…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XL : Tax credit for arts and crafts

Article 244 quater O

…axed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may benefit from a tax credit equal to 10% of…

AI translation · Updated 8 Nov 2023Open Article
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