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Showing 41–50 of 475 articles for “Art. 150 UB”
Recourse in revision is available against the arbitral award in the cases provided for judgments in Article 595 and under the conditions provided for in Articles 594,596,597 and 601 to 603. The appeal…
An appeal may be lodged against an order refusing enforcement within one month of service. In such a case, the Court of Appeal shall, at the request of a party, hear the appeal or the action to set as…
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. - 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…
The gross capital gain or loss realised on the disposal of property or rights mentioned in articles 150 U to 150 UC is equal to the difference between the disposal price and the acquisition price by t…
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 seller or exporter may opt for the regime defined in Article 150 UA provided that they can prove the date and price of acquisition of the property or that the property has been held for more than…
I. - Subject to the provisions specific to professional profits, transfers for consideration or exports, other than temporary, out of the territory of the Member States of the European Union are subje…
…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…
…ies used to determine the tax advantage provided for in that same I and their acquisition value is subject to income tax, at the time of the gift, according to the rules provided for in articles 150-0…
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