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Showing 13871–13880 of 14204 articles for “Art. 1°”
…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…
…e, 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 for tax purposes in…
…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…
…mpt when, continuously over the five years following the transfer, the following conditions are met:1° The beneficiary or beneficiaries of the transfer exercise one of the functions listed in 1° of 1…
…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;…
…303-2 of the French Construction and Housing Code, on the twofold condition that the transfer: is 1° Is preceded by a unilateral undertaking to sell or a synallagmatic undertaking to sell, signed an…
…n, the acquisition price is determined under the conditions provided for, depending on the case, in 1° or 2° of article 238 quater Q.II. - The purchase price is, on production of supporting documents,…
…icle 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 and Financial Code by a real estate investment fund…
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