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Showing 31–40 of 118 articles for “Art. 239”
…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…
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…
…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…
…movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the strict reimbursement of their share of…
…in realised on the disposal of shares or corporate units leased under the conditions of articles L. 239-1 to L. 239-5 of the French Commercial Code, or that realised in the context of an agricultural,…
…5 ter. c. To limited liability companies that have opted for the tax regime provided for in Article 239 bis AA or that provided for in Article 239 bis AB.
…the Monetary and Financial Code, distributed by a real estate investment trust mentioned in Article 239 nonies, are taxed under the conditions provided for in 1 or 2 of Article 200 A.
…is set at 9%.IV. - 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…
…suant to 10° of Article 255 of the Civil Code are subject to the provisions of articles 233 to 237, 239, 245, 264 to 267, 273, 275, 276 and 278 to 280 of this code, without prejudice to the rules appl…
…in Article 3-IV of Decree no. 55-594 of 20 May 1955 as amended or in those provided for in Article 239 bis AA or in Article 239 bis AB; Managers of sociétés en commandite par actions; Name partners o…
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