Sous réserve des dispositions propres aux bénéfices professionnels, les profits résultant des opérations réalisées, directement ou par personnes interposées, sur le marché à terme d'instruments financiers mentionné aux articles 8 et 9 de la loi n° 85-695 du 11 juillet 1985 par des personnes physiques fiscalement domiciliées en France sont imposés suivant les règles fixées aux articles 150 quater à 150...
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- Législation
- Code Général Des Impôts
- ASSIETTE ET LIQUIDATION DE L'IMPOT IMPOTS D'ETAT IMPOTS DIRECTS ET TAXES ASSIMILEES IMPOT SUR LE REVENU REVENUS IMPOSABLES
Article 150 ter, Code général des impôts, CGI.
Vincent
| Jurisdiction | France |
| Coming into Force | 31 décembre 1985 |
| Link to Original Source | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314311 |
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