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Showing 301–310 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…d in France for tax purposes within the meaning of l'article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bills and other debt secur…
…ioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable consideration may not be de…
…f a loan granted under the conditions provided for in article 7 of article L. 511-6 of the Monetary and Financial Code or of a free loan mentioned in article L. 548-1 of the same code is chargeable, f…
…e Article 125 A : 1° to 4° (Obsolete provisions); 4° bis For their entire duration, long-term bonds and notes issued in accordance with the law of 3 March 1941 relating to financial transactions carri…
I. - Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings cover…
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…receiving the contribution sells the securities within three years of the date of the contribution and undertakes to invest the proceeds of their sale, within two years of the date of the sale and up…
…In the event of a withdrawal of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is made…
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
…ifference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the transferor, and their effective acquisition price by the latter less, where ap…
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