Section II: Taxable income

I. – Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution of such entities, may be deferred under the conditions set out in II. II. – The benefit of deferred taxation is subject to compliance with the following conditions. A. – The company or fund referred to…

I. – In the event of a withdrawal of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is made up of the balance of the distributions referred to in 7 and 7 bis of the same II and in 1 of II of article 163 quinquies…

I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year following that of the disposal, in a cash subscription to the capital of a company whose securities, on the date of the subscription, are not admitted to trading on a regulated market, be deferred until…

1. The net gains referred to in I of article 150-0 A are made up of the difference 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 applicable, the tax reductions effectively obtained under the conditions provided for in article 199 terdecies-0 A, or, in the event…

2° The transferor must 2° The transferor must: a) Have held one of the following positions in the company whose securities or rights are being sold, continuously over the five years preceding the sale: -manager appointed in accordance with the Articles of Association of a limited liability company or a partnership limited by shares; -nominee partner of a partnership; -chairman, chief executive, chairman of the supervisory board or member of…

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.

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 trust mentioned in Article 239 nonies, are taxed under the conditions provided for in 1 or 2 of Article 200 A.