Article R814-138
With effect from the cessation of his activity, a partner loses the rights attached to his status as a partner, with the exception, however, of remuneration relating to capital contributions and his s…
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Showing 1241–1250 of 6436 articles for “Art. Option exercise gain/loss formulas”
With effect from the cessation of his activity, a partner loses the rights attached to his status as a partner, with the exception, however, of remuneration relating to capital contributions and his s…
…the signatory parties at company level, the latter indicate, in the agreement that they submit, the option or options proposed by the branch agreement that they choose to retain or, if the branch agre…
The surviving spouse's option to acquire or allocate the predeceased's own property or to take joint property (number 24 in table 5) gives rise to the collection of a proportional fee, according to th…
An indemnity intended to cover damage to crops caused by events of climatic origin which is acquired in respect of a financial year, but covers a loss actually incurred in respect of a subsequent fina…
The provisions of this Title, in particular those concerning the option, indivision and partition, apply as appropriate to universal legatees and donees or to universal titlees, where they are not der…
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
The taxation regime for gains derived by natural persons from disposals made directly or through intermediaries, of debt securities negotiable on a regulated market pursuant to a specific legislative…
Capital gains realised on the disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitatio…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
The genetic counsellor helps each person who consults him or her with the same conscience and without discrimination, whatever feelings he or she may have towards that person, and without seeking to e…
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