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Showing 12531–12540 of 12834 articles for “Art. 1° et 2°”
…ciation of lawyers as referred to in article 238 bis LA subject to the same regime does not entail: 1° The consequences of the cessation of business provided for in article 202 ; 2° Taxation of the ca…
…year in which the capital gain is realised beyond the fifth year when these capital gains relate to:1° Built or unbuilt real estate assets that are allocated by the business to its own operation;2° Ri…
I. - A declaration, in accordance with a model drawn up by the administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is file…
…nder the conditions provided for in articles 150 V to 150 VH.II. - The provisions of I do not apply:1° To furniture, household appliances and motor cars. However, this provision does not apply to thes…
…ares in the company are considered in particular for the application of articles 38,72and 93, as assets allocated to the exercise of the profession.II. - 1. In the event of a gratuitous transfer to an…
…ioned in I are, provided that the activity has been carried out for at least five years, exempt for:1° Their entire amount where annual receipts are less than or equal to:a) €250,000 in the case of bu…
…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;…
I.-An allowance is applicable to capital gains, determined under the conditions set out in Articles 150 V to 150 VD, resulting from the transfer of built-up real estate or rights relating to the same…
…cealment. In the case of an acquisition free of charge, the acquisition price is the value used to determine the transfer tax. In the absence, as the case may be, of a price stipulated in the deed or…
1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the trans…
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