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Showing 311–320 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
The net gains and distributions mentioned in I and II of article 150-0 A must be declared under the conditions set out in 1 of the article 170.
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…between the value of the securities used to determine the tax advantage provided for in that same I and their acquisition value is subject to income tax, at the time of the gift, according to the rule…
…ayer declares the amount of the gain from the contribution in the special capital gains declaration and in the declaration provided for in 1 of article 170, within the time limit applicable to these d…
…II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment trust mentioned in Article 239 nonies, a…
…vided 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 development of priority urb…
…50-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in connection with a public offer, merger, demerger, takeover of a mutual fund b…
…market" class. This classification is evidenced by the documents referred to in articles L. 214-23 and L. 214-24-62 du code monétaire et financier.B. - The taxpayer shall pay the sale or redemption p…
…ntribution takes place.The deferral is subject to the condition that the taxpayer makes the request and declares the amount of the capital gain in the declaration provided for in Article 97 and within…
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
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