Article 150-0 B
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
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Showing 1581–1590 of 17805 articles for “Art. n° 15-16.826 et 15-16.827”
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
…y whose securities, on the date of the subscription, are not admitted to trading on a regulated market, be deferred until such time as the transfer, redemption or cancellation of the securities receiv…
…ealised beyond the fifth year when these capital gains relate to:1° Built or unbuilt real estate assets that are allocated by the business to its own operation;2° Rights or shares in companies whose a…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
…ng of Article 4 B, directly or through an intermediary, on the sale for consideration of digital assets mentioned in Article L. 54-10-1 of the Monetary and Financial Code or rights relating thereto ar…
…arising on the occasion of events deemed to put an end to them, until the latter become taxable, whether they are taxed or exempt, or until the occurrence of other events putting an end to them on th…
…rs 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 pursuant to l'article 8 ter,…
…a company subject to a real taxation system may be subject to a tax deferral under the conditions set out in II. However, in the event of an exchange with a balancing payment, the capital gain realis…
…industrial, craft, liberal or agricultural activity, are exempt when the following conditions are met:1° The activity must have been carried on for at least five years;2° The transfer is made for con…
…32-45-1 of the Criminal Code or article 515-11-1 of the Civil Code, which may be ordered by the competent court.
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