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Showing 261270 of 3264 articles for Art. 24 mars 1998

French General Tax CodeIn force
XXa: Declaration by management companies of venture capital mutual funds, professional investment funds, partnerships and venture capital companies

Article 242 quinquies

I. - The management company of a fonds commun de placement à risques or a fonds professionnel de capital investissement or the manager of a société de libre partenariat whose regulations or articles o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIX: Declaration of income from transferable securities (IFU)

Article 242 ter

1. Persons who ensure the payment of income from transferable capital referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XX ter: Declaration of overseas investments

Article 242 sexies

…ns set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y declare to the tax authorities the nature, location, fina…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXI: Advertising measures

Article 243 ter

Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or com…

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

Article 248 F

The provisions of article 150-0 A are not applicable in the context of the transactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septem…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Capital gains realised by companies

Article 248 E

…amended finance law for 1982, n° 82-1152 of 30 December 1982, this value is that defined in article 248 A.

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…

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French General Tax CodeIn force
1°: Capital gains on securities realised by companies

Article 248 A

Where shares in nationalised companies are included in the assets of a company, the capital gain or loss resulting from the compensation provided for in articles 4,15,16 and 32 of the Nationalisation…

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

Article 248 B

The provisions of articles 92, and 150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the secu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Subrogation of obligations

Article 248 C

The bonds of the caisse nationale de l'industrie and the caisse nationale des banques allocated to the holders of shares transferred to the State are automatically subrogated to these shares in all ca…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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