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Showing 13861–13870 of 14204 articles for “Art. 1°”
…dustrial, 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 consid…
…tion of the allowances mentioned in the second to fourth paragraphs, the holding period is deducted:1° In the case of a disposal of assets or rights carried out by a trust, from the date of acquisitio…
…ceeds the capital gain realised. II. - The application of I is subject to the following conditions: 1° The contributor is a natural person who carries on a commercial, industrial, craft, liberal or ag…
…he deferral of taxation on net capital gains relating to non-depreciable fixed assets is terminated:1° In its entirety, in the event of total loss of ownership of these fixed assets, of the securities…
…pean 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.II. (Repealed)
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…
…d 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 of t…
…rwise provided for, the rules of liability and collection provided for in articles 1701 to 1704, to 1°, 2°, 3° and 4° of Article 1705 and to Articles 1706 et 1711.III. - By way of derogation from II,…
…for taxation and determines the total amount of tax due in respect of the disposal made.It is filed:1° For disposals of assets mentioned in article 150 U established by a deed, in support of the requi…
…r 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 close…
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