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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter 1: Income tax | Section II: Taxable income | 1st Subsection: Determination of net profits or income for the various categories of income | VIIb: Capital gains on the sale for valuable consideration of property or rights of any kind | 2. Movable and immovable property and rights | Article 150 V of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title I: Direct taxes and similar levies
      - Chapter 1: Income tax
        Section II: Taxable income
        1st Subsection: Determination of net profits or income for the various categories of income
        VIIb: Capital gains on the sale for valuable consideration of property or rights of any kind
        2. Movable and immovable property and rights

Article 150 V of the French General Tax Code

Article 150 V of the French General Tax Code

November 8, 2023
12:37 pm

The gross capital gain or loss realised on the disposal of property or rights mentioned in articles 150 U to 150 UC is equal to the difference between the disposal price and the acquisition price by the transferor.

Original in French 🇫🇷

Article 150 V

La plus ou moins-value brute réalisée lors de la cession de biens ou droits mentionnés aux articles 150 U à 150 UC est égale à la différence entre le prix de cession et le prix d’acquisition par le cédant.

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