Article 137 ter
…of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of this code constitute income from transferable capital received by unitholders on the d…
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Showing 51–60 of 118 articles for “Art. 239”
…of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of this code constitute income from transferable capital received by unitholders on the d…
Income distributed by a real estate investment fund mentioned in article 239 nonies in respect of the fraction of income mentioned in 1° of article L. 214-51 of the Monetary and Financial Code, with t…
…vice-chairmen of the committees receive allowances under the conditions laid down by decree no. 92-239 of 11 March 1992 relating to the allowances likely to be granted to the chairmen, vice-chairmen…
Income distributed by a real estate investment fund mentioned in l'article 239 nonies du présent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Fin…
…ormer owner of the business or craft business. 4. The leasing of shares provided for in articles L. 239-1 to L. 239-5 of the French Commercial Code, accompanied by a unilateral undertaking to sell at…
…vided for elections to the municipal council by articles L. 44 to L. 45-1, L. 228 to L. 237-1and L. 239 of the electoral code, as well as those laid down for elections to the community council by arti…
…reciated up to the amount of the sums deducted under 2. Where applicable, the provisions of Article 239 sexies C. 4. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UNTIL 31 DECEMBER 1995. In the event o…
…in article L. 423-1-1 of the same code, as well as the companies or bodies referred to in articles 239 ter and 239 quater of this code provided that they are formed exclusively by the aforementioned…
…plication of the first paragraph, the partnerships and groupings mentioned in articles 8,238 bis L, 239 quater, 239 quater A, 239 quater B and 239 quater C which are not subject to corporation tax mus…
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
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