French Business Law - French Legislation

Article 248 A of the French General Tax Code

November 8, 2023

Where shares in nationalised companies are included in the assets of a company, the capital gain or loss resulting from the compensation provided for in articles 4,15,16 and 32 of the Nationalisation Act n° 82-155 of 11 February 1982 is not taken into account in determining taxable income for the financial year in progress when it is realised. The securities received in exchange are recorded in the balance sheet at…

Article 248 B of the French General Tax Code

November 8, 2023

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 securities received in exchange, the capital gain or loss is calculated on the basis of the acquisition price or value of the securities that gave rise to the right to compensation. For the application…

Article 248 C of the French General Tax Code

November 8, 2023

The bonds of the caisse nationale de l’industrie and the caisse nationale des banques allocated to the holders of shares transferred to the State are automatically subrogated to these shares in all cases where the law, regulations or contracts have either provided for the use or reinvestment of funds in shares, or created or modified the rights relating to these shares; transactions thus carried out on these shares are deemed…

Article 248 E of the French General Tax Code

November 8, 2023

When securities, mentioned in Articles 5 and 6 of Law no. 86-912 of 6 August 1986 or the profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet of a company and are exchanged as part of the transactions referred to in 1° of l’article 5 de la loi n° 86-793 du 2 juillet 1986 ou au titre IV de la loi…

Article 248 F of the French General Tax Code

November 8, 2023

The provisions of article 150-0 A are not applicable in the context of the transactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication dans sa rédaction applicable au 23 décembre 2020, aux échanges de titres participatifs mentionnés à amended Article 1 of Law no. 86-912…

Article 248 G of the French General Tax Code

November 8, 2023

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 referred to in Article 6 of Law 86-912 of 6 August 1986, the participating securities mentioned in amended Article 1 of the same law, as well as the government loan securities mentioned in l’article 9…

Article 256-0 of the French General Tax Code

November 8, 2023

For the application of this Chapter: 1°The other Member States of the European Community are those listed in Article 299 of the Treaty establishing the European Community, excluding the following territories: For the Federal Republic of Germany, the island of Heligoland and the territory of Büsingen; For the Kingdom of Spain, Ceuta, Melilla and the Canary Islands; For the Republic of Finland, the Aland Islands ; For the Hellenic Republic,…

Article 256 of the French General Tax Code

November 8, 2023

I. – The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax. II. – 1° The transfer of the power to dispose of tangible property in the same way as an owner is considered to be the supply of goods. 2° The following in particular are considered to be tangible movable property: electricity, gas, heat, refrigeration and similar goods….

Article 256 bis of the French General Tax Code

November 8, 2023

I. – 1° Intra-Community acquisitions of tangible movable property made for consideration by a taxable person acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting as such and who does not benefit in his State from the special exemption scheme for small businesses, are also subject to value added tax. 1° bis Acquisitions of goods made by a taxable person or a…

Article 256 ter of the French General Tax Code

November 8, 2023

1. Each transfer of a single-use voucher by a taxable person acting in his own name shall be regarded as a supply of the goods or services to which the voucher relates. The physical handing over of goods or the actual provision of services in exchange for a single-use voucher accepted in full or in part by the supplier shall not be regarded as a separate transaction. Where the supplier…

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French General Tax Code

Article 248 A of the French General Tax Code

Article 248 B of the French General Tax Code

Article 248 C of the French General Tax Code

Article 248 E of the French General Tax Code

Article 248 F of the French General Tax Code

Article 248 G of the French General Tax Code

Article 256-0 of the French General Tax Code

Article 256 of the French General Tax Code

Article 256 bis of the French General Tax Code

Article 256 ter of the French General Tax Code

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French General Tax Code

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