IV: Taxation of net gains realised on disposals of securities and corporate rights

1. The income tax due by natural persons domiciled in France for tax purposes within the meaning of Article 4 B in respect of the income, net gains, profits, distributions, capital gains and receivables listed in 1° and 2° of A of this 1 is established by applying the flat rate provided for in B of this 1 to the taxable base of the said income, net gains, profits, distributions,…