Source: https://revuefiduciaire.grouperf.com/lien_bofip/index.php?mode=article&id=8382-PGP&datePlan=2018-11-07&bg=4384&bd=4385&niv=6
Timestamp: 2020-01-25 08:41:41+00:00
Document Index: 228070853

Matched Legal Cases: ['§ 1', '§ 10', '§ 20', '§ 30', '§ 40', '§ 50', '§ 60', '§ 70', '§ 80', '§ 90', '§ 100', '§ 110', '§ 120', '§ 300', '§ 600', '§ 900', '§ 500', '§ 400', '§ 130', '§ 140', '§ 150', '§ 160', '§ 170', '§ 180', '§ 190', '§ 200']

BOFiP-IS-FUS-10-20-40-20-20181003
1 (BOFiP-IS-FUS-10-20-40-20-§ 1-03/10/2018)
10 (BOFiP-IS-FUS-10-20-40-20-§ 10-03/10/2018)
En application du e du 3 de l' article 210 A du code général des impôts (CGI) , le régime spécial des fusions s'applique à l'ensemble des profits réalisés sur les éléments de l'actif circulant, notamment aux stocks de marchandises et aux titres de portefeuille qui n'ouvrent pas droit au régime des plus-values.
20 (BOFiP-IS-FUS-10-20-40-20-§ 20-03/10/2018)
30 (BOFiP-IS-FUS-10-20-40-20-§ 30-03/10/2018)
40 (BOFiP-IS-FUS-10-20-40-20-§ 40-03/10/2018)
50 (BOFiP-IS-FUS-10-20-40-20-§ 50-03/10/2018)
60 (BOFiP-IS-FUS-10-20-40-20-§ 60-03/10/2018)
70 (BOFiP-IS-FUS-10-20-40-20-§ 70-03/10/2018)
80 (BOFiP-IS-FUS-10-20-40-20-§ 80-03/10/2018)
90 (BOFiP-IS-FUS-10-20-40-20-§ 90-03/10/2018)
100 (BOFiP-IS-FUS-10-20-40-20-§ 100-03/10/2018)
110 (BOFiP-IS-FUS-10-20-40-20-§ 110-03/10/2018)
120 (BOFiP-IS-FUS-10-20-40-20-§ 120-03/10/2018)
300 (BOFiP-IS-FUS-10-20-40-20-§ 300-03/10/2018)
600 (BOFiP-IS-FUS-10-20-40-20-§ 600-03/10/2018)
900 (BOFiP-IS-FUS-10-20-40-20-§ 900-03/10/2018)
500 (BOFiP-IS-FUS-10-20-40-20-§ 500-03/10/2018)
400 (BOFiP-IS-FUS-10-20-40-20-§ 400-03/10/2018)
130 (BOFiP-IS-FUS-10-20-40-20-§ 130-03/10/2018)
140 (BOFiP-IS-FUS-10-20-40-20-§ 140-03/10/2018)
150 (BOFiP-IS-FUS-10-20-40-20-§ 150-03/10/2018)
160 (BOFiP-IS-FUS-10-20-40-20-§ 160-03/10/2018)
170 (BOFiP-IS-FUS-10-20-40-20-§ 170-03/10/2018)
180 (BOFiP-IS-FUS-10-20-40-20-§ 180-03/10/2018)
190 (BOFiP-IS-FUS-10-20-40-20-§ 190-03/10/2018)
200 (BOFiP-IS-FUS-10-20-40-20-§ 200-03/10/2018)