Article R239-1
In application of article L. 239-2, the contract for the lease of shares or corporate units shall include the following information, failing which it shall be null and void: 1° The nature, number and…
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Showing 21–30 of 118 articles for “Art. 239”
In application of article L. 239-2, the contract for the lease of shares or corporate units shall include the following information, failing which it shall be null and void: 1° The nature, number and…
…pation and vote at meetings in accordance with the provisions of the second paragraph of article L. 239-3. The shares or units leased are subject to a valuation at the beginning and end of the contrac…
…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…
…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…
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".
…of the farm.III. - 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 quater B, 2…
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…
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