French General Tax CodeIn force
2. Movable and immovable property and rights
Article 150 A bis
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Showing 1551–1560 of 4682 articles for “Art. 15 oct. 1985”
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Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
…1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year following…
…the Monetary and Financial Code are treated as assets;2° The assets mentioned in I of A of article 1594-0 G are not considered to be assigned to the operation of the business.III. - The provisions of…
I. - Subject to the provisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through a…
…e provided for in Article 138-3 of this Code, the article 132-45-1 of the Criminal Code or article 515-11-1 of the Civil Code, which may be ordered by the competent court.
Where, in the cases and in accordance with the procedures laid down by decree, the victim's complaint is submitted electronically, the record of receipt of the complaint shall be drawn up in accordanc…
Implementation of the procedure provided for in this section does not prevent the Public Prosecutor from simultaneously issuing a summons to appear in court pursuant to Article 390-1. The referral to…
The delegating federations, where applicable in coordination with the professional leagues they have created, shall draw up a charter of ethics and professional conduct in accordance with the principl…
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