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Showing 1120 of 9266 articles for Art. 150-0 D

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: Industrial establishments

Article 1500

I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 1: Community of movables and acquests.

Article 1500

The debts for which the community is liable in consideration of the property it receives are definitively its responsibility.

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Section 4: Appeal against the order ruling on the application for enforcement

Article 1500

An appeal may be lodged against an order refusing enforcement within one month of service. In such a case, the Court of Appeal shall, at the request of a party, hear the appeal or the action to set as…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIIa: Profits on forward financial instruments

Article 150 duodecies

In the event of a gift of securities 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…

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

Article 163 bis E

The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIIa: Profits on forward financial instruments

Article 150 ter

1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4c: Partial deductibility of the general social contribution

Article 154 quinquies

I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…

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

Article D221-109

The opening of a share savings plan is the subject of a written contract between the subscriber and one of the bodies mentioned in article L. 221-30.This contract informs the subscriber that only one…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 A bis

Open the article to read the full text in English.

AI translation · Updated 8 Nov 2023Open Article
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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.

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Mariela Petrova

Mariela Petrova

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