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Showing 110 of 3238 articles for Art. 23 oct. 2012

French Civil CodeIn force
Title XIV: Trusts

Article 2012

The trust is established by law or by contract. It must be express.If the property, rights or securities transferred to the trust patrimony depend on the community existing between the spouses or on a…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
VII: Capital gains realised by companies on the construction and sale of buildings used mainly for residential purposes

Article 238 octies

…pired).(1) Annex III, art. 10 H bis and 46 quater-0 R.(2) See Annex II, art. 165.(3) Annex IV, art. 23 J and 23 K.(4) Annex II, art. 168.(5) Annex II, art. 166,167 and 169.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVII bis : Legal entities liable to corporation tax whose purpose is to transfer the use of movable or immovable property to their members free of charge

Article 239 octies

…in kind mentioned in the first paragraph granted during a financial year opened until 31 December 2023.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII quater : Deferral of taxation on capital gains realised from property exchange transactions with the State, local authorities and public establishments

Article 238 octies C

I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII ter : Taxation of professional capital gains arising from the transfer or purchase of rights relating to a company governed by articles 8 to 8 ter and carrying on a real estate business

Article 238 octies B

In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII bis: Taxation of capital gains realised on the sale of a right to build on a property

Article 238 octies A

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AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Miscellaneous duties and taxes.

Article 285 octies

…the Council (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031, Council Regulations (EC) No 1/2005 and (EC…

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

I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 octodecies

I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 42 octies

Construction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l'habitation are not included in the results of the financial year in progress on the date of their pa…

AI translation · Updated 8 Nov 2023Open Article
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