Article 151 sexies
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
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Showing 381–390 of 67924 articles for “Art. s. R 214-1 to R 214-15 · R 211-2”
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
The securitisation undertakings referred to in II of Article L. 214-167 are those whose purpose is to be exposed, in a proportion exceeding 50% of the undertaking's assets under the conditions defined…
I. - The provisions of sub-section 1, except paragraph 1, of paragraphs 1 and 6 of sub-section 2 of section 2 or, where this "Other collective investment" is open to professional investors, of sub-par…
The statement provided for in the first paragraph of V of Article L. 214-169 shall include the following information: 1° The name "deed of assignment of receivables" ; 2° A statement that the assignme…
The formation, conversion or liquidation of a general-purpose investment fund or a subfund of a general-purpose investment fund is subject to authorisation by the Autorité des marchés financiers.The A…
I. - The financial futures instruments referred to in 6° of the I of article L. 214-36 and in article L. 214-38 are those referred to in 1, 5 and 6 of the I of article D. 211-1 A . II. - An undertakin…
Creditors whose title derives from the safekeeping or management of the assets of a general-purpose investment fund shall have an action only in respect of those assets. Creditors of the depositary ma…
I. - A general-purpose investment fund may have one or more sub-funds if its articles of association or fund rules so provide. Each sub-fund shall give rise to the issue of a class of units or shares…
General-purpose investment funds take the form either of open-ended investment companies known as "SICAVs", or of unit trusts.General-purpose investment funds may comprise different classes of units o…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
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