The Law provides the definition of the finance bill and determines that treasury bill and bank bill are the types of a financial bill.
The Law enlists payers and non-payers of the special tax on transactions of alienation of shares and derivatives operations.
The Tax Code is supplemented with article 215-1 re “Transactions of alienation of shares and derivatives operations”.
The Law provides the amount of the tax that should be imposed for selling shares on the stock exchange or for selling securities outside the organized stock exchange, for derivatives operations on the stock exchange, etc.
The respective bill was registered under No. 11285.
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