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Showing 581–590 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…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…
…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 intermediary…
…ance companies invest in securities denominated in foreign currencies, in accordance with article 165 of the decree of 30 December 1938, and insofar as the securities correspond to compulsory technica…
…r the conditions provided for in 1 or 2 of article 200 A.Net losses are subject to 11 of l'article 150-0 D.2. For each contract referred to in 1, the profit or loss is equal to the difference between…
I. - The provisions of I and 4° to 9° of II of Article 150 U s appliquent:a) Aux plus-values réalisées lors de la cession de biens mentionnés au a du 1° du II de l'article L. 214-81 of the Monetary an…
…of a subsequent sale of securities received on the occasion of a transaction mentioned in article 150-0 B, in the fourth paragraph of article 150 A bis in force prior to the date of enactment of the…
…An allowance is applicable to capital gains, determined under the conditions set out in Articles 150 V to 150 VD, resulting from the transfer of built-up real estate or rights relating to the same p…
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