French General Tax CodeIn force
VII bis: Taxation of capital gains realised on the sale of a right to build on a property
Article 238 octies A
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Showing 781–790 of 12278 articles for “Art. US Estate Tax — QDOT”
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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…
…rticle 39. Where the lessee purchaser has acquired the rights attached to the contract from a previous lessee, the cost price of the buildings and that of the land as defined in the first paragraph ar…
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…
…n 2° of 3 of the aforementioned article 158. Proof of this identification is kept available for the tax authorities.
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.
…set by ministerial order, for the system applicable to capital companies. In this case, the income tax due by the partners in name, general partners, co-participants, the sole partner of a limited li…
…natural persons and at least 34% by one or more persons having, within the said companies, the status of chairman, chief executive officer, chairman of the supervisory board, member of the management…
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…
…ns and distributions.2. For the application of 1, the management company or, where applicable, the custodian of the assets of venture capital companies, the funds mentioned in 1 and the entities menti…
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