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Showing 1–10 of 475 articles for “Art. 150 UB”
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…
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…
…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 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…
…rom 1 January 2000, as part of an exchange transaction under the conditions provided for in article 150-0 B, in the fourth paragraph of article 150 A bis in force before the date of promulgation of th…
…rice used for that asset is the capital value of the annuity, excluding interest.In the event of a subsequent sale of securities received on the occasion of a transaction mentioned in article 150-0 B,…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
…to 8 ter, whose assets are mainly made up of real estate 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 purpos…
…category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to corporation tax, in a company that is subject to
…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…
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