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Showing 1120 of 37485 articles for Art. L 242-23

French General Tax CodeIn force
XX: Information on reference tax income

Article 242 quater

The individuals mentioned in the last paragraph of 1 of I of article 117 quater and in the last paragraph of I of article 125 A formulate, under their responsibility, their request for exemption from…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVIIIa: Information provided to users by electronic matchmaking platforms

Article 242 bis

A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service…

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

Article 242 septies

The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…

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

Persons who make investments benefiting from the provisions 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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3° Capital gains distributed by undertakings for collective investment in transferable securities and certain collective investments

Article 242 ter D

Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Mone…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Transactions in forward financial instruments

Article 242 ter E

Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons c…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Income and capital gains distributed by a property investment fund

Article 242 ter B

I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Net gains and distributions relating to carried interest rights

Article 242 ter C

1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: Capital increases

Article L242-21

The provisions of articles L. 242-2 to L. 242-5 relating to the formation of sociétés anonymes are applicable in the event of a capital increase.

AI translation · Updated 7 Nov 2023Open Article
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