Article 150 VC
I. - The gross capital gain realised on the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% i…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 41–50 of 714 articles for “Art. 150 VA”
I. - The gross capital gain realised on the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% i…
…ties as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided for in that same I and their ac…
…ou d'une autre personne publique ; 4° Disposals or exports of goods mentioned in 2° of I of Article 150 VI where the disposal price or customs value does not exceed €5,000; 5° Disposals or exports of…
I.-An allowance is applicable to capital gains, determined under the conditions set out in Articles 150 V to 150 VD, resulting from the transfer of built-up real estate or rights relating to the same…
I. - Net gains from transfers for valuable consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights…
…er the conditions provided for in 1 or 2 of article 200 A.Net losses are subject to 11 of l'article 150-0 D.2. For each contract referred to in 1, the profit or loss is equal to the difference between…
…s out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is filed:1° For disposals carried out with the participation of an intermediary domiciled…
…fessional clients as referred to in article L. 533-16 and for foreign investors belonging to an equivalent category under the law of the country in which their registered office is located.The General…
The agenda for the meetings and, for the reading committees referred to in 1° of I of Article…
The voting rights and dividend rights of shares or share denominations issued in breach of this subsection shall be suspended until the situation is regularised. Any vote cast or dividend payment made…
Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.
Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.
Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.
Yes — every article has an AI plain-English summary, and you can order a lawyer-reviewed explanation of how it applies to your specific situation, with next steps.
No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More