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Showing 4451–4460 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…eferral leads to taxation of the capital gain under the conditions provided for in 2 ter of article 200 A, without prejudice to the late payment interest provided for in article 1727, deducted from th…
…gain referred to in the fifth paragraph is taxed under the conditions provided for in 1 of article 200 A, the allowances referred to in 1 ter or 1 quater of article 150-0 D are not applied.In the eve…
…y to the benefit referred to in article 80 bis recognised on the exercise of options granted before 20 June 2007, nor to the net gain mentioned in I of article 163 bis G, nor to the remainder of the n…
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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The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
…t mentioned in Article 239 nonies, are taxed under the conditions provided for in 1 or 2 of Article 200 A.
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…
…capital variable or units in a fonds commun de placement and dissolutions occurring between 1 April 2016 and 31 March 2017.
…or in article 1727 deducted from the date on which this tax should have been paid.6. From 1 January 2000, when the securities received as consideration for the contribution are the subject of an excha…
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