Article 238 terdecies
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
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Showing 1901–1910 of 62258 articles for “Art. R 623-23 and R 623-24”
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
I. - 1 In the event of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Ar…
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
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.
Employees belonging to the establishments mentioned in articles D. 3141-12 to D. 3141-15 are declared by the employer to the competent fund, unless they hold a fixed-term employment contract, conclude…
A company or establishment agreement or, failing that, a branch agreement extended or approved in application ofarticle L. 314-6 of the Code de l'Action Sociale et des Familles may define the distribu…
A company or establishment agreement or, failing that, a branch agreement or arrangement may provide for the weekly working time of forty-four hours calculated over a period of twelve consecutive week…
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
The remuneration provided for in this sub-section, with the exception of that defined in article R. 6341-32-1, is calculated or determined on the start date of the course.
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