VII ter : Taxation of professional capital gains arising from the transfer or purchase of rights relating to a company governed by articles 8 to 8 ter and carrying on a real estate business

In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to corporation tax, in a company that is subject to articles 8 to 8 terand who carries on a real estate business, the professional capital gain arising from the disposal of an asset mentioned in articles 150 U, 150 UB…