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Showing 73017310 of 9745 articles for Art. 150-0 D ter

French General Tax CodeIn force
V: Taxation of capital gains realised on the sale of movable or immovable property or rights for valuable consideration

Article 200 B

Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII ter: Exemption for capital gains realised on the sale of inland waterway vessels used to transport goods

Article 238 sexdecies

Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…

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 A444-151

…ber 150 in table 5) gives rise to the collection of a fee proportional to the total royalties, according to the following scale:Base rates Applicable rate 0 to €6,500 1.645% From €6,500 to €17,000 0.9…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HK

Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 6b: SME Innovation Account

Article L221-32-7

The institution with which an SME innovation account defined in Article L. 221-32-4 is opened shall keep, for each unit or share held in the securities account, as well as for the cash held in the cas…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Income from receivables, deposits and guarantees

Article 124 B

The taxation regime for gains derived by natural persons from disposals made directly or through intermediaries, of debt securities negotiable on a regulated market pursuant to a specific legislative…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Financing small-scale fishing

Article 238 bis HS

Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XI ter: Taxation of certain public limited companies, simplified joint stock companies and limited liability companies. Opting for the partnership system

Article 239 bis AB

I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IX ter : Special equipment tax levied for the benefit of public land and development establishments in French Guiana and Mayotte

Article 1609 B

In French Guiana and the Department of Mayotte, a special equipment tax is introduced for the benefit of public establishments created pursuant to Article L. 321-36-1 of the town planning code.This ta…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1639 A quater

I. - (Repealed)II. - 1. The public establishment of intercommunal cooperation resulting from the merger pursuant to article L. 5211-41-3 of the General Local Authorities Code or, when the perimeter of…

AI translation · Updated 7 Nov 2023Open Article
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