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Showing 41–50 of 9266 articles for “Art. 150-0 D”
The following are exempt from the tax:1° Transfers made to a museum that has been awarded the "musée de France" designation provided for in article L. 441-1 du code du patrimoine ou d'un musée d'une c…
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…
I. - Net gains from transfers for valuable consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights…
I. - A declaration, in accordance with a model drawn up by the administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is file…
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…
I. - The transfer price to be used is the actual price as stipulated in the deed. Where a concealment of price is established, the price stated in the deed must be increased by the amount of such conc…
I. - Subject to the provisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through a…
In the event of a draw, the sums repaid must be either equal to or increase with each successive draw, without exceeding the capital repayable at maturity. Draws may not be made more than once a month…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
When a person must serve several custodial sentences, the rules specific to persons convicted of one or more offences defined in Chapter I of Title II of Book IV of the Criminal Code relating to the c…
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