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Showing 4461–4470 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…urities, corporate rights, securities mentioned in 1° of article 118 and to 6° and 7° of l'article 120, rights relating to these values, rights or securities or securities representing the same values…
I. - The provisions of I and 4° to 9° of II of Article 150 U s appliquent:a) Aux plus-values réalisées lors de la cession de biens mentionnés au a du 1° du II de l'article L. 214-81 of the Monetary an…
…ourth paragraph of article 150 A bis in force prior to the date of enactment of the Finance Act for 2004 (no. 2003-1311 of 30 December 2003) or to II of l'article 150 UB, the capital gain taxable unde…
…eral undertaking to sell or a synallagmatic undertaking to sell, signed and dated between 1 January 2021 and 31 December 2023 at the latest; 2° Completed no later than 31 December of the second year f…
…perty or rights in a fiduciary estate carried out as part of a trust transaction defined in Article 2011 of the Civil Code.
I. - Subject to the provisions of article 150 VI and those specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised on the disposal for va…
The gross capital gain or loss realised on the disposal of property or rights mentioned in articles 150 U to 150 UC is equal to the difference between the disposal price and the acquisition price by t…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
…f the business.III. - The provisions of this article apply to capital gains realised from 1 January 2006.
I. - The income tax corresponding to the capital gain realised on the property or rights mentioned in articles 150 U to 150 UC is paid by the individual, company or group that transfers the property o…
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