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Showing 15811590 of 17805 articles for Art. n° 15-16.826 et 15-16.827

French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B

Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 C

…y whose securities, on the date of the subscription, are not admitted to trading on a regulated market, be deferred until such time as the transfer, redemption or cancellation of the securities receiv…

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 B

…ealised beyond the fifth year when these capital gains relate to:1° Built or unbuilt real estate assets that are allocated by the business to its own operation;2° Rights or shares in companies whose a…

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 C

Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3. Digital assets

Article 150 VH bis

…ng of Article 4 B, directly or through an intermediary, on the sale for consideration of digital assets mentioned in Article L. 54-10-1 of the Monetary and Financial Code or rights relating thereto ar…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1-0 quinquies : Maintenance of tax deferrals for certain professional capital gains

Article 151-0 octies

…arising on the occasion of events deemed to put an end to them, until the latter become taxable, whether they are taxed or exempt, or until the occurrence of other events putting an end to them on th…

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

…rs 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 pursuant to l'article 8 ter,…

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 B

…a company subject to a real taxation system may be subject to a tax deferral under the conditions set out in II. However, in the event of an exchange with a balancing payment, the capital gain realis…

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 A

…industrial, craft, liberal or agricultural activity, are exempt when the following conditions are met:1° The activity must have been carried on for at least five years;2° The transfer is made for con…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 1: General provisions

Article 15-3-2

…32-45-1 of the Criminal Code or article 515-11-1 of the Civil Code, which may be ordered by the competent court.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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