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Showing 8190 of 60178 articles for Art. 150-0 A

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 B

Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis F

Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Capital gains realised by individuals

Article 248 G

The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Provisions common to property tax and council tax

Article 1417

I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis D

Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating t…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 6: Share savings plan

Article L221-31

I. - 1° The sums paid into the share savings plan are used for one or more of the following purposes : a) Shares, with the exception of those mentioned in article L. 228-11 of the French Commercial Co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Taxable income of foreign nationals and persons not resident in France for tax purposes

Article 164 B

I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Payment of tax

Article 1681 F

I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 112

Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Sub-paragraph 3: Acts relating mainly to contracts and agreements connected with economic activity

Article A444-150

The compromise agreement provided for in Title XVI of Book III of the Civil Code (number 149 in Table 5) gives rise to the collection of a fixed fee of €7.54.

AI translation · Updated 4 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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