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Sont exonérés du droit d'apport :
\n - les augmentations de capital en numéraire ; - les incorporations de bénéfices, de réserves ou de provisions corrélatives à une augmentation de capital en numéraire visées au 2° du paragraphe I de l'article 812 et soumises au droit d'apport au taux de 1%.
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I - (Paragraphe modificateur)

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II - (Paragraphe modificateur)

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III - (Paragraphe modificateur)

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IV - Les pertes de recettes résultant des dispositions prévues au paragraphe I sont compensées par la majoration, à due concurrence, du droit de timbre de dimension prévu à l'article 899 du code général des impôts.

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V - Les dispositions du présent article s'appliquent aux apports réalisés à compter du 1er juin 1985.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006274616", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310501", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006310501", "liens_entrants": true }

Article 812-0 A AUTONOME MODIFIE, en vigueur du 12/07/1985 au 31/07/1986 (Code général des impôts)