French General Tax CodeIn force
3: Exemptions
Article 749 B
…cité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
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Showing 81–90 of 218 articles for “Art. 239 octies”
…cité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
In the fifth paragraph (2°) of article L. 239-1, the words: "in article 208 D of the General Tax Code" are replaced by the words: "in the locally applicable General Tax Code".
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
…of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentioned in article 242 ter, the identity a…
Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.
…ax credit corresponding to the shares of members of partnerships mentioned in articles 8,238 bis L, 239 ter and 239 quater A, and to the rights of members of groups mentioned in articles 238 ter, 239…
If they fail to comply with the obligations set out in 2 and 3 of III of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donati…
In accordance with the provisions of 11° bis of I of Article 23 of Law no. 2003-239 of 18 March 2003 for internal security, the public prosecutor shall inform the manager of the wanted persons file of…
…s set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C, 210 F, the second…
…214-81 of the Monetary and Financial Code by a real estate investment fund referred to in Article 239 nonies;b) Capital gains of the same kind realised by companies or groups with a preponderance of…
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