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Showing 5751–5760 of 66662 articles for “Art. 1251 and 1251-1”
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…
…te or 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 cl…
…y acquired by successive fractions recorded in the same deed subject to publication or registration and between the same parties, the gross capital loss or losses, reduced by an allowance calculated u…
…the administration, records the items used to calculate the income tax relating to the capital gain and, where applicable, the items used to calculate the income tax relating to the capital gain defer…
The provisions of I and 4° to 9° of II of Article 150 U, of I of l'article 150 UA, of the I of article 150 UB and article 150 UC apply to capital gains realised on the transfer for valuable considerat…
…is paid when the declaration provided for in article 150 VG.If applicable, the rules of payability and recovery provided for in Title IV of the Book of Tax Procedures shall be applied for taxes recov…
I. - The gross capital gain realised on 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% i…
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