Article 1754
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
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Showing 9481–9490 of 56495 articles for “Art. 1079 and 1080”
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
I. - Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings cover…
Open the article to read the full text in English.
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…
…eller, as stipulated in the deed, it being specified that this price includes the existing property and the works in the case of a purchase made under the legal system for the sale of a building to be…
…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…
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