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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Showing 7421–7430 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…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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…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…
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…
…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…
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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…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…
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…
…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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