Article 239 sexies D of the French General Tax Code
November 8, 2023
By way of derogation from the provisions of I of Article 239 sexies and those of l’article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reintegration on the occasion of the disposal of industrial and commercial property leased under a finance lease with an effective term of at least fifteen years. These provisions apply to transactions entered into…
