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Showing 321–330 of 2313 articles for “Art. 4 and CGI Art. 111”
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
…ifference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the transferor, and their effective acquisition price by the latter less, where ap…
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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…between the value of the securities used to determine the tax advantage provided for in that same I and their acquisition value is subject to income tax, at the time of the gift, according to the rule…
…ayer declares the amount of the gain from the contribution in the special capital gains declaration and in the declaration provided for in 1 of article 170, within the time limit applicable to these d…
Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…
…vided for in 1 of l'article 119 bis et du prélèvement prévu au I de article 125 A interest, arrears and any other income from loans contracted before 1 January 1965 for the development of priority urb…
…50-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in connection with a public offer, merger, demerger, takeover of a mutual fund b…
…money market" class. This classification is evidenced by the documents referred to in articles L. 214-23 and L. 214-24-62 du code monétaire et financier.B. - The taxpayer shall pay the sale or redempt…
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