If the difference is negative or zero, the amount Buy Bulk SMS Service received will reduce the acquisition value of the shares or participations until it is nullified. For the purposes of calculating the positive difference, the value of own funds will be reduced, where appropriate, by the following amounts: In the amount of profits distributed prior to the date of the distribution of the share premium or the date of the capital reduction, coming from reserves included in the aforementioned own funds. In the amount of legally unavailable reserves included in said own funds that would have been generated after the acquisition of the shares or participations.
The excess over this limit will reduce the acquisition value of the shares or participations until it is nullified and the part of said excess that exceeds the acquisition value will be taxed as income from movable capital not subject to withholding or deposit on account. Excellent Advisor puts at your disposal a Legal Office made up of experts in all matters to advise you on the most complicated cases that arise in the office. In addition, you will have access to the most specialized and fully updated courses in the tax and labor field. You can now take the Course on Closing and the beginning of the accounting year and a cycle of the TEAC Doctrine on VAT will be issued shortly .
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Buy Bulk SMS Service
