Article 146 quater
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de article 125 A interest, arrears and any other income from loans contracted before 1 January 1965 for the deve…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 311–320 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de article 125 A interest, arrears and any other income from loans contracted before 1 January 1965 for the deve…
…e with the regulations in force or a contribution of securities to a company subject to corporation tax. These provisions apply to the exchange or contribution of securities referred to in the first p…
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…
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
…posit and keep on deposit abroad, in order to constitute sureties, are exempt from the proportional tax on income from foreign securities which are not subject to the subscription system, mathematical…
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…
I. - The provisions of I and 4° to 9° of II of Article 150 U s appliquent:a) Aux plus-values réalisées lors de la cession de biens mentionnés au a du 1° du II de l'article L. 214-81 of the Monetary an…
…renovated. Where it is established that the price has been concealed, the price stated in the deed must be increased by the amount of the concealment. In the case of an acquisition free of charge, the…
…er the conditions set out in Articles 150 V to 150 VD, resulting from the transfer of built-up real estate or rights relating to the same property, located for all or part of their surface area within…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More