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Showing 341–350 of 4572 articles for “Art. 15 déc. 1992”
I. - The gross capital loss realised on the property or rights designated in articles 150 U to 150 UC is not taken into account.II. - In the event of the sale of a property acquired by successive frac…
…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 requisition to publish, the request for entry in the…
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…
I. - The income tax relating to the capital gain realised on the assets mentioned in articles 150 U to 150 UC is paid when the declaration provided for in article 150 VG.If applicable, the rules of pa…
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
…ou d'une autre personne publique ; 4° Disposals or exports of goods mentioned in 2° of I of Article 150 VI where the disposal price or customs value does not exceed €5,000; 5° Disposals or exports of…
…aph of this a is maintained, in the event of transactions subject to the provisions of I of article 151 octies A or the conversion of the professional non-trading company into a liberal practice compa…
…tates of the European 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.…
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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