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Showing 31–40 of 475 articles for “Art. 150 VC”
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…
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…
…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.…
…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…
…t of a subsequent sale of securities received on the occasion of a transaction mentioned in article 150-0 B, in the fourth paragraph of article 150 A bis in force prior to the date of enactment of the…
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…
…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…
…is subject to income tax, at the time of the gift, according to the rules provided for in articles 150-0 A et seq.
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