6° : Taxation of income from the sale or concession of patents and similar intangible assets

I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or sub-concession of assets held or taken under concession by a member company of the group for which the option for the taxation regime provided for in Article 238 est exercée. This option is…