Article 239 octies
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
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Showing 761–770 of 2136 articles for “Art. 257 bis”
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.
…and which contribute to the production or delivery of buildings within the meaning of I of Article 257 of this code;b) Sales of progressive social housing referred to in a which fall within the scope…
In addition to the premises mentioned in article D. 6124-257, hospital units include: 1° One or more calming areas, adapted to the nature of the patient's care and the therapeutic project implemented,…
…tax.These provisions do not apply to the one-off supplies of services referred to in III of article 257 ter.
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
…the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those referred to in c of 3° of II of article 256 and for the supply of…
…by article L. 225-251, the second paragraph of article L. 225-253, articles L. 225-254 and L. 225-257 of the French Commercial Code. When an association issues bonds and meets the criteria set out i…
…met by undertakings investing in such securities or instruments are referred to in Articles 254 to 257 of Commission Delegated Regulation (EU) No 2015/35 of 10 October 2014.
Without prejudice to the application of Article 257, jury duty is also incompatible with the following functions: assessors of the tribunal du travail; assessors of the tribunal mixte de commerce; ass…
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