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Showing 5160 of 118 articles for Art. 239

French General Tax CodeIn force
14° bis: Real estate investment funds

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of property income

Article 14 A

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…

AI translation · Updated 8 Nov 2023Open Article
French Public procurement codeIn force
Subsection 5: Financial provisions relating to advisory committees for the amicable settlement of disputes

Article D2197-14

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of industrial and commercial profits

Article 35 A

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…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Leasing

Article L313-7

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Paragraph 1a: Deliberative body of associations of communes

Article L5211-7

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 duodecies A

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1461

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XL : Tax credit for arts and crafts

Article 244 quater O

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter-0 B

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…

AI translation · Updated 8 Nov 2023Open Article
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