Article 150-0 D
1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the trans…
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Showing 851–860 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the trans…
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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…is subject to income tax, at the time of the gift, according to the rules provided for in articles 150-0 A et seq.
…efore it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer, at the time of the transfer, redemption,…
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…
…he withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de article 125 A interest, arrears and any other income from loans contracted before 1 January 1965 for the devel…
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…
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
…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 t…
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