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Showing 7561–7570 of 9745 articles for “Art. 150-0 D ter”
The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are dist…
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
Housing tax on second homes and other furnished premises not allocated to the main dwelling is calculated on the basis of the rental value of the dwellings and their outbuildings, such as garages, ple…
The property development contract (number 88 in table 5) gives rise to the collection of an emolument proportional to the developer's agreed remuneration, according to the following scale:Base rates A…
…notarial attestation (number 1 in table 5) gives rise to the collection of a proportional fee, according to the following scale: Base brackets Rate applicable 0 to €6,500 1.935% From €6,500 to €17,000…
The division of undivided property (number 102 in table 5) gives rise to the collection of a proportional emolument, according to the following scale:Tranches of assessment Applicable rate 0 to €6,500…
…extension of time (number 177 in table 5) gives rise to the collection of a proportional fee, according to the following scale: Base brackets Rate applicable 0 to €6,500 1.935% From €6,500 to €17,000…
Transfers of disputed rights (number 167 in table 5) give rise to the collection of a proportional fee, according to the following scale:Tranches of assessment Applicable rate 0 to €6,500 3.870% From…
The single, simplified declaration makes it possible to comply with : 1° The declarations provided for by the following provisions, or required for their application: a) Articles 87 A and 87-0 A of th…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
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