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Showing 1–10 of 1193 articles for “Art. 39 duodecies”
…of Article L. 313-7 of the Monetary and Financial Code is subject to the regime defined in articles 39 duodecies et seq. It is considered as a short-term capital gain up to the fraction of the rental…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
…214-81 of the Monetary and Financial Code by a real estate investment fund referred to in Article 239 nonies;b) Capital gains of the same kind realised by companies or groups with a preponderance of…
…In the event of a subsequent transfer of these securities, the two-year period mentioned in Article 39 duodecies is deducted from the transfer date. As an exception to the Articles 38 bis and 38 bis-0…
…to Articles L. 225-197-1 to L. 225-197-3 and L. 22-10-59 of the same code.The provisions of Article 39 duodecies apply to capital losses arising from the difference between the subscription price of s…
…a summary of their profit and loss account. To determine the profit, the system defined in articles 39 duodecies et seq. is applied. If the taxpayers do not produce these declarations or information o…
…ce, under the conditions set by decree in the Conseil d'Etat (1), of the provisions of the articles 39 duodecies to 39 quindecies A, are not included in the taxable profit for the financial year durin…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
…ate by the item or items disposed of, are taxable in accordance with the regime defined in articles 39 duodecies et seq, if, at the time of the transfer, the revenue of that company does not exceed th…
…ductible expenses as well as that which has been deferred in disregard of the provisions of Article 39 B ;b. To capital gains realised on the disposal of items held for at least two years, insofar as…
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