French Legislation In English

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Showing 781790 of 2313 articles for Art. CGI — DMTG

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

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…

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

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…

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

Article 243 ter

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…

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
French General Tax CodeIn force
XI ter: Taxation of certain public limited companies, simplified joint stock companies and limited liability companies. Opting for the partnership system

Article 239 bis AB

I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Income and capital gains distributed by a property investment fund

Article 242 ter B

I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Net gains and distributions relating to carried interest rights

Article 242 ter C

1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3° Capital gains distributed by undertakings for collective investment in transferable securities and certain collective investments

Article 242 ter D

Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Mone…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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