Amendement I-CF773 — APRÈS ART. 5

debatedFrance· National Assembly· FR

Introduced

30 September 2021

Last action

5 October 2021 · Non soutenu

Status

Non soutenu

Summary

I. –L’article 150 VC du code général des impôts est complété par III ainsi rédigé : « III. – Ces dispositions ne sont pas applicables aux ventes de terrains à bâtir ou de biens immobiliers bâtis, ou de droits s’y rapportant. » II. – Ces dispositions sont applicables aux cessions réalisées à compter du 1 er janvier 2022, à l’exception de celles ayant donné lieu à la signature d’une promesse de vente, ayant acquis date certaine avant cette date.

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Timeline

30 September 2021
Dépôt
Source: dateDepot
5 October 2021
Publication
Source: datePublication
5 October 2021
Non soutenu
Source: dateSort

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Official source: https://www.assemblee-nationale.fr/dyn/15/amendements/AMANR5L15PO59048B4482P1D1N000773
Open data entity: https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L15PO59048B4482P1D1N000773
france · AMANR5L15PO59048B4482P1D1N000773 · source updated 5 October 2021