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Showing 12521–12530 of 12834 articles for “Art. 1° et 2°”
For the application of this book in the Wallis and Futuna Islands: 1° Access to work for foreign nationals is exercised under the conditions laid down by the legislation and regulations applicable loc…
…industrial, craft, liberal or agricultural activity, are exempt when the following conditions are met:1° The activity must have been carried on for at least five years;2° The transfer is made for con…
…the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% in respect of the twenty-second year of…
…a company subject to a real taxation system may be subject to a tax deferral under the conditions set out in II. However, in the event of an exchange with a balancing payment, the capital gain realis…
…rs of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable pursuant to l'article 8 ter,…
…ory of the Member States 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'…
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…
…ased on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject to the schemes defined in articles 50-0 or 102 ter ;2° The amount of income o…
I. - The income tax relating to the capital gain realised on the assets mentioned in articles 150 U to 150 UC is paid when the declaration provided for in article 150 VG.If applicable, the rules of pa…
…the items used to calculate the income tax relating to the capital gain deferred for taxation and determines the total amount of tax due in respect of the disposal made.It is filed:1° For disposals o…
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