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Showing 341–350 of 6436 articles for “Art. Option exercise gain/loss formulas”
…of the previous year, subject to the following conditions: a) For agreements providing for downward options in application of II of Article L. 441-2, the service value of the annuity unit is determine…
…d corresponding to the only capital gain or receivable concerned by the event mentioned in VII.This option, which must be exercised upon the occurrence of the first event provided for in VII affecting…
1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the i…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
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The request for renunciation or limitation shall be made by a written declaration. Subject to its admissibility, it may be presented by the proprietor of the patent at any time, even when the effects…
Failing an express decision within the time limit mentioned in Article R. 613-45-1, the application is deemed to be rejected.
When a limitation procedure is closed pursuant to the fifth paragraph of Article L. 613-24, the Institute shall refund the limitation request fee. The decision to close the limitation procedure is not…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
When he is free, an accused person who lodges an appeal must declare his personal address. He may, however, substitute the address of a third party responsible for receiving the summonses, rectificati…
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