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Showing 11–20 of 1193 articles for “Art. 39 duodecies”
…icle 163-0 A as well as taxable income or revenue in the nature of capital gains defined in Article 39 duodecies, capital grants, insurance indemnities compensating for the loss of a fixed asset and c…
…quired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 239 sexies and 239 sexies B. The fraction of the price which exceeds, where applicable, the purchase…
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
…urned, from a tax point of view they are sold on the date of default.2. For the purposes of Article 39 duodecies, the loaned securities are deemed to have been held until the date of the loan.
…ised before the entry into force, under conditions set by decree in the Conseil d'Etat, of articles 39 duodecies to 39 quindecies A. 1. Capital gains, other than those realised on goods, resulting fro…
…of their shares or units. The capital gains regime provided for, depending on the case, in Articles 39 duodecies, 150-0 A or 150 UB is then applicable.7° The allotment of shares or corporate units mad…
…ry of their profit and loss account. To determine the actual profit, the system defined in articles 39 duodecies et seq. If the taxpayers taxed on the basis of their actual profits do not produce the…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies and realised by an individual on the occasion of the free transfer of a sole proprietorship may benefit from the follo…
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…ompanies in the group, determined and taxable in accordance with the procedures set out in articles 39 duodecies to 39 quindecies.The provisions of article 39 quindecies are applicable to the overall…
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