Article 239 sexies B
…e applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate companies for commerce and industry. A decree sets out the terms and conditions for applying…
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Showing 821–830 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…e applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate companies for commerce and industry. A decree sets out the terms and conditions for applying…
…or sharing of a good or service shall provide, at the time of each transaction, information on the tax and social security obligations incumbent on people who carry out commercial transactions throug…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…ing that during which these sums were paid or, by way of derogation, at the same time as the income tax return. It is also filed in the cases provided for in the article 89.1. bis The declaration prov…
…4-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxation of the capital gain generated in connection with this transaction is, for the purposes of i…
…a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the disposal of buildings which they…
The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…
…d in Chapters I, II and IV of Title II of Book III of the Town Planning Code may, on option, not be taxed on the exchange, provided that:a) The property or properties handed over at the time of the ex…
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…
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