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France · Amendment · Amendement

I-CF1669

Amendement I-CF1669 — APRÈS ART. 3

adoptedFrance· National Assembly· FR

Introduced

13 October 2024

Last action

16 October 2024 · Adopté

Status

Adopté

Sponsors

Philippe Brun, Christian Baptiste, Laurent Baumel, Mickaël Bouloux, Estelle Mercier, Jacques Oberti, Sophie Pantel

Subjects

Discovery layer

Source updated

16 October 2024

Official sourceShare

Summary

I. – Le a du 1 de l’article 119 bis A du code général des impôts est complété par les mots : « , ou d’un accord ou instrument financier ayant, directement ou indirectement, un effet économique similaire à la possession temporaire desdites parts ou actions à des fins de contournement des règles fiscales applicables. » II. – Le I entre en vigueur le 1 er janvier 2025.

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Timeline

  1. 13 October 2024

    Dépôt

    Source: dateDepot

  2. 16 October 2024

    Publication

    Source: datePublication

  3. 16 October 2024

    Adopté

    Source: dateSort

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