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Showing 291300 of 4768 articles for Art. 15 févr. 2012

French Consumer CodeIn force
Subsection 1: Explanations provided to the borrower

Article L312-15

Where the conclusion of a transaction mentioned in article L. 312-1 gives the right, or may give the right, free of charge, immediately or in the future, to a premium in the form of products or goods,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIIa: Profits on forward financial instruments

Article 150 duodecies

…is subject to income tax, at the time of the gift, according to the rules provided for in articles 150-0 A et seq.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIIa: Profits on forward financial instruments

Article 150 ter

…er the conditions provided for in 1 or 2 of article 200 A.Net losses are subject to 11 of l'article 150-0 D.2. For each contract referred to in 1, the profit or loss is equal to the difference between…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 UC

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 VE

I.-An allowance is applicable to capital gains, determined under 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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIIc: Tax on precious metals, jewellery, works of art, collectors' items and antiques

Article 150 VK

…ual to:1° A 11% of the transfer price or customs value of the goods mentioned in 1° of I of article 150 VI;2° To 6% of the transfer price or customs value of the goods mentioned in 2° of the I of arti…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies

…indecies, with the exception of those relating to property falling within the scope of A of article 1594-0 G, and carried out as part of one of the activities mentioned in I are, provided that the act…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1 septies : Deduction of profit-sharing payments

Article 151 decies

…rial and commercial profits under the conditions and within the limits provided for by article L. 3315-3 of the French Labour Code.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

…nce with 1.3. A decree specifies the content of the reporting obligations mentioned in 2.4. Article 151 septies shall not apply where the option provided for in 2 is exercised.III. - In the event that…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 UA

I. - Subject to the provisions of article 150 VI and those specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised on the disposal for va…

AI translation · Updated 8 Nov 2023Open Article
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