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Showing 621–630 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
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…
I. - The gross capital gain realised on the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% i…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
…emes, including contributions paid in exercise of the buy-back options provided for in Articles L. 351-14-1, L. 643-2, L. 652-7 et L. 663-3 of the Social Security Code, invalidity, death, sickness and…
…a fixed asset or for the determination of the results mentioned in I.2. Subject to VII of article 151 septies, in the event of the sale of a fixed asset, articles 39 duodecies to 39 novodecies are ap…
…the schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the taxable income…
…vied at the rate of 3.8% or 6.2%, up to 4.2 points where it is levied at the rate of 6.6% and up to 5.9 points where it is levied at the rate of 8.3%, deducted from the gross amount of the sums paid a…
…nch sub-account of the pan-European individual retirement savings product mentioned in article L. 225-1 of said code by the persons mentioned in the first paragraph of this I, with the exception of th…
…on 31 December of the tax year, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of:- €2,620 from their net overall income if this income does not exceed €16…
Sums allocated to shareholders of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not c…
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