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Showing 4150 of 529 articles for Art. 150 U

French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B bis

The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B quater

I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Tax on the sale of land that has become building land

Article 1529

I. - Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classif…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 sexies

I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIII sexies : Capital gains tax on the sale of buildings other than building land

Article 1609 nonies G

I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VII ter : Taxation of professional capital gains arising from the transfer or purchase of rights relating to a company governed by articles 8 to 8 ter and carrying on a real estate business

Article 238 octies B

…he event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to corpor…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis A

I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Section III: Draws of lots.

Article R150-10

Copies of the two lists referred to in article R. 150-9 must be sent to any interested party upon request.

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Section III: Draws of lots.

Article R150-7

Minutes of the draw, including the list referred to in article R. 150-6, are drawn up by the bailiff after the draw, in the presence of the persons who attended the draw.

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Section III: Draws of lots.

Article R150-15

However, companies that print the lists referred to in article R. 150-9 in print runs and by price list and make them available free of charge to any interested party on request may publish notices in…

AI translation · Updated 7 Nov 2023Open Article
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