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Showing 4471–4480 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…me regime does not entail: 1° The consequences of the cessation of business provided for in article 202 ; 2° Taxation of the capital gain or capital loss arising on the cancellation of the shares in t…
I. - The transfer price to be used is the actual price as stipulated in the deed. Where a concealment of price is established, the price stated in the deed must be increased by the amount of such conc…
…s received in the cases provided for in II of article 92 B in the version in force before 1 January 2000, in the third and fifth paragraphs of article 150 A bis in force before the date of promulgatio…
I. - The gross capital loss realised on the property or rights designated in articles 150 U to 150 UC is not taken into account.II. - In the event of the sale of a property acquired by successive frac…
I. - A declaration, in accordance with a model drawn up by the administration, records the items used to calculate the income tax relating to the capital gain and, where applicable, the items used to…
The provisions of I and 4° to 9° of II of Article 150 U, of I of l'article 150 UA, of the I of article 150 UB and article 150 UC apply to capital gains realised on the transfer for valuable considerat…
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…
…tions to companies referred to in I and II of this article.IV. (Repealed with effect from 1 January 2000).
I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
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