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Showing 1–10 of 1378 articles for “Art. s. 238 quindecies”
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…capitalisation of interest, the premium or interest is taxed after distribution by annual instalments.Each annual instalment is taxed in the name of the holder of the security or right on the annivers…
…interest or any other remuneration of the loan, or of the security representing one of these rights.The provisions of this II are applicable to a loan which is the subject of successive issues and a…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
…interest or any other remuneration of the loan, or of the security representing one of these rights.Where applicable, for the application of this article, the premium includes the difference between…
…50% of the amount of sums actually paid to subscribe to the capital of companies defined in Article 238 bis HV.The benefit of exceptional depreciation is subject to compliance with Commission Regulati…
…costs such as the creation of interactive elements or a tree structure or the use of special effects.IV. - The same expenses may not be included both in the bases for calculating the tax credit menti…
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