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Showing 791800 of 2313 articles for Art. 763 and 764 · CGI Art. 973

French General Tax CodeIn force
4°: Provisions applicable to certain contracts concluded for properties located in priority development areas

Article 239 sexies D

By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies A

…right.II. - Constitutes a redemption premium:1. For the negotiable loans referred to in Article 118 and in 6° and 7° of article 120, and the negotiable debt securities referred to in l'article 124 B i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies E

I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII bis: Taxation of capital gains realised on the sale of a right to build on a property

Article 238 octies A

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AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIa: Tax treatment of certain limited liability companies - Election for partnership status

Article 239 bis AA

Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Depreciation of assets acquired on expiry of a leasing contract

Article 239 sexies C

…the end of a leasing contract is increased by the sums reintegrated pursuant to articles 239 sexies and 239 sexies B. The fraction of the price which exceeds, where applicable, the purchase price of t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVII bis : Legal entities liable to corporation tax whose purpose is to transfer the use of movable or immovable property to their members free of charge

Article 239 octies

…t value of the benefit in kind thus granted is not taken into account in determining taxable income and does not constitute distributed income within the meaning of articles 109 à 111. This benefit is…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXI: Advertising measures

Article 243 ter

…om transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or companies mentioned in 4° of 3 of the same article, identify at the time of payment…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII : Taxation of capital gains on the disposal of building land

Article 238 duodecies

The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IX: Taxation of partnerships, joint ventures, public interest groups, limited liability companies, limited liability farms and professional non-trading companies. Option for capital companies

Article 239

1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax…

AI translation · Updated 8 Nov 2023Open Article
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