Article L734-2
…no. 2013-544 of 27 June 2013 L. 131-72 Act no. 2010-737 of 1st July 2010 L. 131-73 Order no. 2016-1808 of 22 December 2016 L. 131-74 law no. 2005-516 of 20 May 2005 L. 131-78 and L. 131-79 Act no. 20…
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Showing 571–580 of 660 articles for “Art. 80 duodecies”
…no. 2013-544 of 27 June 2013 L. 131-72 Act no. 2010-737 of 1st July 2010 L. 131-73 Order no. 2016-1808 of 22 December 2016 L. 131-74 law no. 2005-516 of 20 May 2005 L. 131-78 and L. 131-79 Act no. 20…
…d out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies, with the exception of those relating to property falling within the scop…
…e provisions of one of the schemes provided for in articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies, 44 quindecies or 44 sexdecies and the scheme provided for in this article,…
…rred to in the fifth paragraph are determined and taxed under the conditions set out in articles 39 duodecies to 39 quindecies, subject to the provisions of l'article 151 septies. For the application…
I. Capital gains realised on fixed assets are subject to the regime of articles 39 duodecies to 39 novodecies.The long-term capital gains or losses regime provided for in Article 39 quindecies is appl…
…s ; e bis) The capital gains mentioned in articles 150 U, 150 UB and 150 UC, at 6 ter of article 39 duodecies and in f of 1° of II of article 239 nonies, where they relate to: 1° To real estate locate…
…treated as fixed assets, depreciable or non-depreciable under the conditions set out in Article 39 duodecies A.For the application of c of 3, in the event of a subsequent disposal of the rights menti…
…s subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefit from a tax credit in respect of…
…n of the latter by a third party, mentioned in article L. 214-34 of the same code;f) In articles 39 duodecies to 39 quindecies and article 244 bis A of the present code, for capital gains on the dispo…
…untries or overseas collectivities and departments, excluding mainland France, account for at least 80% of the services they operate;5° The supply, hire, repair and maintenance of objects intended to…
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