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Showing 301–310 of 5312 articles for “Art. 15 October 2015”
Where the conclusion of a transaction mentioned in article L. 312-1 gives the right, or may give the right, free of charge, immediately or in the future, to a premium in the form of products or goods,…
…is subject to income tax, at the time of the gift, according to the rules provided for in articles 150-0 A et seq.
…er the conditions provided for in 1 or 2 of article 200 A.Net losses are subject to 11 of l'article 150-0 D.2. For each contract referred to in 1, the profit or loss is equal to the difference between…
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…
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…
…ual to:1° A 11% of the transfer price or customs value of the goods mentioned in 1° of I of article 150 VI;2° To 6% of the transfer price or customs value of the goods mentioned in 2° of the I of arti…
…indecies, with the exception of those relating to property falling within the scope of A of article 1594-0 G, and carried out as part of one of the activities mentioned in I are, provided that the act…
…rial and commercial profits under the conditions and within the limits provided for by article L. 3315-3 of the French Labour Code.
…nce with 1.3. A decree specifies the content of the reporting obligations mentioned in 2.4. Article 151 septies shall not apply where the option provided for in 2 is exercised.III. - In the event that…
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…
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