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Showing 121130 of 29661 articles for Art. Aut. conc. n° 11-DCC-150 du 10 Oct 2011

French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies C

…s, which are maintained until the deadline mentioned in 2°. The first paragraph of V of Article 151 octies B applies to the member of the converted company or body until the deadline mentioned in 2°..

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B octies

…nderstood to be those appearing on the general tax rolls. They are increased by the amount received during the previous year in respect of the part of the flat-rate allowance provided for in article L…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 1: Pre-implementation and post-implementation aid committees

Article 211-150

…211-149, the choice of readers for e…

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

Article 150 UB

…lue in the form of real estate or rights to real estate not used by these companies for their own industrial, commercial or agricultural operations or for the exercise of a non-commercial profession,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1609 nonies C

…proceeds of the components of the flat-rate tax on network companies relating to:a) Electricity production facilities using mechanical wind energy and electricity production facilities using mechanic…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 octies D

…t equal to one-third, enable it to maintain or increase its holding by a fraction equal to at least 10% of the capital.The allocation to the provision is equal to the amount of the losses incurred by…

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
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies A

I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2b: Companies located in urban tax-free zones - entrepreneurial areas

Article 44 octies A

…r 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of 4 February 1995 on regional planning and development are…

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

Article 150 ter

1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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