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Showing 71–80 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
Subject to the provisions of 4 ter of 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 tr…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
…net of the costs and taxes paid by the transferor, and their effective acquisition price by the latter less, where applicable, the tax reductions effectively obtained under the conditions provided fo…
The rate of the contributions for the repayment of the social debt mentioned in articles 1600-0 G to 1600-0 I is set by the article 19 of order no. 96-50 of 24 January 1996 relating to the reimburseme…
…cessation and the following four years: 1° The sums deducted in application of articles 72 D, 72 D bis, 72 D ter and 73, which have not yet been used and added to the immediately taxable profit for t…
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…
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.
Transfers of property, rights and obligations between health establishments referred to in article L. 6112-3 of the Public Health Code are exempt from payment of the contribution provided for in artic…
…Articles 150 UB and 150 UC, net gains from disposals for consideration, made directly, through an intermediary or via a trust, of transferable securities, corporate rights, securities mentioned in 1°…
…t securities referred to in 2° and 3° of Article L. 213-0-1 may be held for a maximum of one year after their acquisition. However, this maximum period is reduced to 60 calendar days for debt securiti…
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