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…
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Showing 11–20 of 66562 articles for “Art. L. 239-1 to L. 239-5”
…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…
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…
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…
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…
…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…
…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…
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
…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…
…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…
…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…
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