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Showing 581–590 of 6436 articles for “Art. Option exercise gain/loss formulas”
I. - The income tax relating to the capital gain realised on the assets mentioned in articles 150 U to 150 UC is paid when the declaration provided for in article 150 VG.If applicable, the rules of pa…
I. - The gross capital gain realised on the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% i…
…directly or indirectly holds at least 50% of the voting rights or rights in the company profits or exercises effective management therein does not exercise, de jure or de facto, effective management…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
…iation mentioned in Chapters I, II and IV of Title II of Book III of the Town Planning Code may, on option, not be taxed on the exchange, provided that:a) The property or properties handed over at the…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
If one of the father and mother dies or is deprived of the exercise of parental authority, the other shall exercise this authority alone, unless he or she has been deprived of it by a previous court d…
With regard to third parties acting in good faith, each parent is deemed to act with the agreement of the other when he or she alone performs a customary act of parental authority in relation to the p…
…unable to express his or her will due to incapacity, absence or any other cause is deprived of the exercise of parental authority.
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