impôts et taxes – Annulation des titres émis en rémunération d'un apport 150-0 B ter du CGI

This written question concerns tax regulations in France, specifically regarding the cancellation of securities issued in exchange for contributions. It seeks clarification on the application of Article 150-0 B ter of the General Tax Code (CGI). This procedure affects individuals and businesses involved in capital contributions and the subsequent management of securities, potentially impacting their tax liabilities and investment strategies.