VIII bis: Exemption for capital gains realised on the sale of a sole proprietorship or a complete branch of activity

I. – Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfer of a sole proprietorship or a complete branch of activity other than those mentioned in V are exempt for: 1° The whole of their amount when the stipulated price of the items transferred or their market value,…