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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 7180 of 9266 articles for Art. 150-0 D

French General Tax CodeIn force
3° Capital gains distributed by undertakings for collective investment in transferable securities and certain collective investments

Article 242 ter D

Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Mone…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HK

Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 6b: SME Innovation Account

Article L221-32-7

The institution with which an SME innovation account defined in Article L. 221-32-4 is opened shall keep, for each unit or share held in the securities account, as well as for the cash held in the cas…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Financing small-scale fishing

Article 238 bis HS

Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 160 quater

When a company carries out the transactions provided for in articles 48 and 49 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production, the cancellation of shares or cor…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Capital gains on securities realised by private individuals

Article 248 B

The provisions of articles 92, and 150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the secu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section 0I: Exceptional tax on high incomes.

Article 223 sexies

I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Capital gains realised by individuals

Article 248 G

The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 B ter

I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4: Income from receivables, deposits and guarantees

Article 124 B

The taxation regime for gains derived by natural persons from disposals made directly or through intermediaries, of debt securities negotiable on a regulated market pursuant to a specific legislative…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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