Article 150-0 B quater
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
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Showing 11–20 of 60178 articles for “Art. 150-0 A”
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…
An appeal may be lodged against an order refusing enforcement within one month of service. In such a case, the Court of Appeal shall, at the request of a party, hear the appeal or the action to set as…
The debts for which the community is liable in consideration of the property it receives are definitively its responsibility.
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
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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…
In the event of the employee's death, his heirs request the liquidation of his rights. The tax regime provided for in 4 of III of article 150-0 A of the General Tax Code ceases to apply to them from t…
1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…
1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…
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