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Showing 271280 of 56844 articles for Art. s. 150 U and 150 VC

French General Tax CodeIn force
VIII : Taxation of capital gains on the disposal of building land

Article 238 terdecies

The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIII sexies : Capital gains tax on the sale of buildings other than building land

Article 1609 nonies G

I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax on the sale of land that has become building land

Article 1529

I. - Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classif…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Title IV: Building insurance.

Article R243-3

I.-The amount of cover provided by the insurance contract(s) referred to in article L. 243-9 must cover the persons referred to in articles L. 241-1, L. 241-2, L. 242-1 and L. 242-2 up to a minimum am…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1761

A fine equal to 25% of the amount of duty evaded shall be imposed: 1. Infringements of the provisions of I of article 244 bis A; 2. Infringements of articles 150 VI to 150 VM.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1 ter : Taxation of capital gains realised under a construction lease

Article 151 quater

Where the construction lease provided for by the articles L. 251-1 to L. 251-8 of the Code de la construction et de l'habitation is accompanied by a clause providing for the transfer of ownership of t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1840 W ter

1. Inaccuracies in the declarations provided for in 4° of article 1605 bis will result in a fine of €150. 2. Omissions or inaccuracies in the declarations provided for in 5° and 6° of Article 1605 ter…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Subsection 3: Remuneration of the mandataire judiciaire and the liquidator

Article A663-21

The fee provided for in article R. 663-23 for the verification of non-wage claims (number 4 of table 4-3) varies according to the amount of the claim, as follows: AMOUNT OF CLAIM IN € EMOLUMENT IN € (…

AI translation · Updated 3 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title X: Legal costs

Article A43-11

In accordance with the provisions of article R. 111-20 of the Code de l'Entrée et du Séjour des Etrangers et du Droit d'Asile (Code on the Entry and Residence of Foreigners and the Right of Asylum), t…

AI translation · Updated 5 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 11: Instruments reserved for small-value payments

Article D133-7

A payment instrument is considered to be reserved for small-value payments when the deposit account agreement or the framework contract for payment services relating to that instrument specifies :- it…

AI translation · Updated 6 Nov 2023Open Article
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