Article 239 quater
…to in Article 39 octies A, when they meet all the conditions laid down by these provisions.(1) See art. 39 quinquies C, 40 quinquies and 93 ter.
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 781–790 of 2313 articles for “Art. 764 · CGI Art. 973”
…to in Article 39 octies A, when they meet all the conditions laid down by these provisions.(1) See art. 39 quinquies C, 40 quinquies and 93 ter.
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…
I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…
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…
Open the article to read the full text in English.
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…
PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…
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…
Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or com…
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.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More