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Showing 751–760 of 29800 articles for “Art. 15 mai 1990”
…come tax corresponding to the capital gain realised on the property or rights mentioned in articles 150 U to 150 UC is paid by the individual, company or group that transfers the property or right. I…
I. - The transfer price to be used is the actual price as stipulated in the deed. Where a concealment of price is established, the price stated in the deed must be increased by the amount of such conc…
The remuneration received in respect of the permanence of care exercised in application of article L. 6314-1 of the Public Health Code by doctors or their replacements established in an area character…
…corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights relating to such property, are subject exclusively to the ta…
…capital gain generated on the sale of the land is taxed under the conditions set out in articles 35,150 U, 244 bis and 244 bis A. For the application of the provisions of article 150 U, the amount of…
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…
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…
…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…
…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.…
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