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Showing 1511–1520 of 4768 articles for “Art. 15 févr. 2012”
The net gains and distributions mentioned in I and II of article 150-0 A must be declared under the conditions set out in 1 of the article 170.
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Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
…1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year following…
…industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for consideration, made directly, through an intermediar…
…the Monetary and Financial Code are treated as assets;2° The assets mentioned in I of A of article 1594-0 G are not considered to be assigned to the operation of the business.III. - The provisions of…
…rrals, which are maintained until the deadline mentioned in 2°. The first paragraph of V of Article 151 octies B applies to the member of the converted company or body until the deadline mentioned in…
I. - Subject to the provisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through a…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
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