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Showing 1366113670 of 14014 articles for Art. 2°

French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies

…agricultural activity;b) 90,000 € in the case of other companies or holders of non-trading profits;2° Part of their amount when revenues are greater than 250,000 € and less than 350,000 € for compani…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIIc: Tax on precious metals, jewellery, works of art, collectors' items and antiques

Article 150 VK

…1° A 11% of the transfer price or customs value of the goods mentioned in 1° of I of article 150 VI;2° To 6% of the transfer price or customs value of the goods mentioned in 2° of the I of article 150…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 VE

…ic undertaking to sell, signed and dated between 1 January 2021 and 31 December 2023 at the latest; 2° Completed no later than 31 December of the second year following the year in which the unilateral…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 VB

…acquisition price is determined under the conditions provided for, depending on the case, in 1° or 2° of article 238 quater Q.II. - The purchase price is, on production of supporting documents, incre…

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

Article 150 ter

…ncooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, the profit made is taxed at a flat rate of 50%.The first pa…

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

Article 150-0 D

…ions:1° The shares, units, rights or securities were acquired or subscribed prior to 1 January 2018;2° The net gains, distributions or price complements in question are taxed under the conditions prov…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
18°: Parent companies

Article 145

…s authorised to carry out custody account-keeping activities for financial instruments mentioned in 2° to 7° of Article L. 542-1 of the monetary and financial code;- credit institutions authorised to…

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

Article 150-0 B quinquies

…accordance with the provisions of this article for a taxpayer domiciled for tax purposes in France;2° To unrealised capital gains recorded on the date of transfer of the tax domicile on the securitie…

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

Article 150-0 B ter

…rchase, redemption or cancellation of the securities received as consideration for the contribution;2° The sale for valuable consideration, repurchase, redemption or cancellation of the securities con…

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

Article 150-0 D ter

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AI translation · Updated 8 Nov 2023Open Article
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