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 Article 239 ter, the capital gain generated is, for the purposes of determining income tax or corporation tax, taxed in respect of the year of the last disposal by the company of the buildings…
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, taxation of the capital gain generated in connection with this transaction is, for the purposes of income tax or corporation tax, established in respect of the fifth year following that of the completion of…
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.
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 duodecies do not apply to capital gains taxed in accordance with article 150 U.
I. – Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfer of a sole proprietorship or a complete branch of activity other than those mentioned in V are exempt for: 1° The whole of their amount when the stipulated price of the items transferred or their market value,…
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 or by a company whose business is to hire such vessels, are exempt from tax. To benefit from the exemption, the company must have acquired, during the last financial year, or have undertaken to acquire within twenty-four…
1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are 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 liability company and the partners of agricultural holdings is established in accordance with the rules set out in the articles 62…
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 as spouses and partners linked by a civil solidarity pact defined in article 515-1 of the Civil Code, may opt for the partnership tax regime mentioned in article 8. The option may only be exercised with the agreement of all the…
I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities of which are not admitted to trading on a financial instruments market, at least 50% of the capital and voting rights of which are held by one or more natural persons and at least 34% by one or more persons having, within the said companies, the status…
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 buildings with a view to sale, provided that such companies are not constituted in the form of joint stock companies or limited liability companies and that their articles of association provide for the unlimited…
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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