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Showing 74217430 of 14294 articles for Art. BOI-RFPI-BASE-20-20 n° 10

French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 U

…fer price ;5° Which are exchanged as part of the land consolidation operations mentioned in article 1055, operations carried out in accordance with articles L. 123-1, L. 123-24 and L. 124-1 of the cod…

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French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 D ter

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French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B ter

…lso apply when the contribution is made with a balancing payment provided that this does not exceed 10% of the nominal value of the securities received. However, the capital gain is, up to the amount…

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French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B quinquies

I. - 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…

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French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 D

…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty. This condition is assessed on the closing date of the last financial year…

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French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 E

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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French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 A bis

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AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B bis

…event of an exchange with a balancing payment, the amount of the balancing payment does not exceed 10% of the nominal value of the securities received. However, the capital gain is, up to the amount…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 F

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…

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French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B

…ese provisions also apply to exchanges with a balancing payment, provided that this does not exceed 10% of the nominal value of the securities received. However, the capital gain is, up to the amount…

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Mariela Petrova

Mariela Petrova

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