Article 124 A
…d investments constitute debt income subject to income tax under the conditions set out in articles 125 and 125 A.
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Showing 9231–9240 of 52313 articles for “Art. 1 mars 2000”
…d investments constitute debt income subject to income tax under the conditions set out in articles 125 and 125 A.
The debt securities referred to in the first paragraph of article 124 B must be registered in an account or nominative deposit with the persons referred to in article 242 ter for the assessment of inc…
…ons belonging to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of article 1417, is less than €25,000 for single, divorced or widowed taxpayers and less th…
The amount of the gains mentioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable…
…lished in France; in other cases, it is payable by the seller or exporter.II. - The tax is equal to:1° A 11% of the transfer price or customs value of the goods mentioned in 1° of I of article 150 VI;…
…s out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is filed:1° For disposals carried out with the participation of an intermediary domiciled…
The seller or exporter may opt for the regime defined in Article 150 UA provided that they can prove the date and price of acquisition of the property or that the property has been held for more than…
The following are exempt from the tax:1° Transfers made to a museum that has been awarded the "musée de France" designation provided for in article L. 441-1 du code du patrimoine ou d'un musée d'une c…
…tates of the European Union are subject to a flat-rate tax under the conditions set out in articles 150 VJ to 150 VM:1° Of precious metals;2° Of jewellery, works of art, collectors' items or antiques.…
…Stateless Persons from conducting an interview with the applicant.Without prejudice to article L. 531-38, the absence without legitimate reason of the applicant, who has been duly summoned to an inter…
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