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Showing 4321–4330 of 68982 articles for “Art. 1° and 2°”
I.-The provisions of the articles mentioned in the left-hand column of the table below, in the wording indicated in the right-hand column of the same table, shall apply in French Polynesia, subject to…
I. - The provisions of I and 4° to 9° of II of Article 150 U s appliquent:a) Aux plus-values réalisées lors de la cession de biens mentionnés au a du 1° du II de l'article L. 214-81 of the Monetary an…
…planning operations set by the deed mentioned in II of article L. 303-2 of the French Construction and Housing Code, on the twofold condition that the transfer: is 1° Is preceded by a unilateral unde…
I. - Subject to the provisions of article 150 VI and those specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised on the disposal for va…
…rights mentioned in articles 150 U to 150 UC is equal to the difference between the disposal price and the acquisition price by the transferor.
…ring the units. II. - In the event of the sale of a property or a right mentioned in Articles 150 U and 150 UB by a company or grouping that falls under Articles 8 to 8 ter, the income tax relating to…
…ital value of the annuity, excluding interest. II. - The transfer price is increased by all charges and indemnities mentioned in the second paragraph of I of the article 683. Insurance indemnities fol…
…te or rights relating to such property, are subject exclusively to the tax regime provided for in I and 1° of II of article 150 U. For the purposes of this provision, companies whose assets, at the cl…
…y acquired by successive fractions recorded in the same deed subject to publication or registration and between the same parties, the gross capital loss or losses, reduced by an allowance calculated u…
…the administration, records the items used to calculate the income tax relating to the capital gain and, where applicable, the items used to calculate the income tax relating to the capital gain defer…
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