Article 150 VC
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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Showing 41–50 of 58573 articles for “Art. 150 VI and 150 VM”
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…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
I.-An allowance is applicable to capital gains, determined under the conditions set out in Articles 150 V to 150 VD, resulting from the transfer of built-up real estate or rights relating to the same…
Subscription to and acquisition of units or shares in a professional real estate collective investment undertaking are reserved for professional clients as referred to in article L. 533-16 and for for…
…income statements, notes, inventories, reports submitted to the General Meetings, attendance sheets and minutes of the General Meetings, total remuneration for the management, direction and administra…
The agenda for the meetings and, for the reading committees referred to in 1° of I of Article…
…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 purposes of this provision, companies whose as…
1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…
I. - Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings cover…
…ital value of the annuity, excluding interest. II. - The transfer price is increased by all charges and indemnities mentioned in the second paragraph of I of the article 683. Insurance indemnities fol…
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