Article 150-0 B bis
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
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 41–50 of 529 articles for “Art. 150 U”
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
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. - 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…
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…
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…
…he event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to corpor…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
Copies of the two lists referred to in article R. 150-9 must be sent to any interested party upon request.
Minutes of the draw, including the list referred to in article R. 150-6, are drawn up by the bailiff after the draw, in the presence of the persons who attended the draw.
However, companies that print the lists referred to in article R. 150-9 in print runs and by price list and make them available free of charge to any interested party on request may publish notices in…
Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.
Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.
Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.
Yes — every article has an AI plain-English summary, and you can order a lawyer-reviewed explanation of how it applies to your specific situation, with next steps.
No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.
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