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Showing 1120 of 66562 articles for Art. L. 239-1 to L. 239-5

French General Tax CodeIn force
XV: Tax regime for mixed forest management syndicates and forest syndicate groups

Article 239 quinquies

…lowing are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code forestier;2° Les groupements syndicaux forestiers prévus aux articles L…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV : Taxation of economic interest groupings and their members

Article 239 quater

I. - Economic interest groupings formed and operating under the conditions provided for in articles L. 251-1 to L. 251-23 of the French Commercial Code do not fall within the scope of 1 of article 206…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIII: Tax regime for non-trading companies whose purpose is the construction of buildings with a view to sale

Article 239 ter

I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…

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
2°: Leasing transactions with lessors other than SICOMIs

Article 239 sexies B

…ovisions of the first paragraph of I and those of paragraph II of Article 239 sexies are applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate compan…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Provisions applicable to certain contracts concluded for properties located in priority development areas

Article 239 sexies D

…ased under a finance lease with an effective term of at least fifteen years. These provisions apply to transactions entered into between 1 January 1996 and 31 December 2015 for the leasing, under a le…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV quinquies: Tax regime for health and social cooperation groups and their members

Article 239 quater D

The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV bis: Sociétés civiles de moyens

Article 239 quater A

…of cooperative; each of their members is personally liable, for the share of profits corresponding to his rights in the company, either to income tax or to corporate income tax if the company is subj…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV ter : Tax regime for public interest groups

Article 239 quater B

…e 206, but each of their members is personally liable, for the share of the surpluses corresponding to its rights in the grouping, either to income tax or to corporation tax if it is a legal entity su…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIVc: Taxation of European Economic Interest Groupings and their members

Article 239 quater C

…Article 206. Each of their members is personally liable, for the share of the results corresponding to his rights in the grouping, either to income tax or to corporation tax if it is a legal entity su…

AI translation · Updated 8 Nov 2023Open Article
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