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B. Dficit subi au titre dun exercice clos avant le 21 septembre 2011 70 Contrle fiscal pralable une rclamation contentieuse. Par mesure de temprament, si un contrle fiscalĀ : - soit fait apparatre ou rehausse. Dtermination du bnfice d'imputation 1. Bnfice inclus dans le bnfice d'imputation 90 Le bnfice sur lequel est imput le dficit report en arrire sentend du rsultat fiscal dclar au titre de lexercice prcdant celui. Il sagit des moins-values que vous avez constates les annes au cours desquels vous avez dpass le seuil de cession qui tait alors applicable. Par ailleurs, si vous avez vendu moins de 25 830.

Vous pouvez aussi dduire les commissions de ngociation et les frais de courtage. Le prix d'acquisition est gal au prix pay pour acqurir les titres, ou la valeur retenu pour le calcul des droits.

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Si un contrle fiscalĀ : - soit fait apparatre ou rehausse un bnfice fiscal sur lequel aurait pu tre imput un dficit que la socit a subi au titre dun exercice clos compter du 21.
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