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Article 321-164-1 into force since

  • Version into force since
ELI : /en/eli/fr/aai/amf/rg/article/321-164-1/20220520/notes

By derogation from the tenth sub-paragraph of Article 321-119, asset management companies covered by this Title as well as the persons referred to in a) and, under their collective investment management activity, the companies referred to in c) of the second paragraph of the said article may continue, after 31 December 2025, to benefit from turnover commissions for transactions involving:

a) Immovable property as well as furniture and fittings, capital equipment or movable property allocated to such immovable property and necessary for the functioning, use or operation of the latter, real estate rights relating to such property and rights held in the capacity of lessee relating to leasing contracts concerning such property; and

b) Units or shares of entities that are not admitted to trading on a market mentioned in Articles L. 421-1,L. 422-1 and L. 423-1 of the Monetary and Financial Code and whose assets consist mainly of the assets mentioned in a) or direct or indirect holdings in entities which themselves meet the conditions of this paragraph or overdrafts granted to such entities.