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Article 238 quater E of the French General Tax Code

The provisions of Article 238 quater B shall apply to the transfer to a fiduciary estate of rights or shares considered, pursuant to I of l’article 151 nonies, as assets allocated to the exercise of the profession.

Original in French 🇫🇷
Article 238 quater E
Les dispositions de l’article 238 quater B sont applicables au transfert dans un patrimoine fiduciaire de droit ou parts considérés, en application du I de l’article 151 nonies, comme des éléments d’actif affectés à l’exercice de la profession.

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