Article 72 E
The capital gain realised on land during the exchange transactions mentioned in 5° of II of article 150 U is not included in the taxable profit for the current financial year. In the event of a subseq…
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Showing 7201–7210 of 9266 articles for “Art. 150-0 D”
The capital gain realised on land during the exchange transactions mentioned in 5° of II of article 150 U is not included in the taxable profit for the current financial year. In the event of a subseq…
A proportional fee is charged for a sale with right of redemption (number 99 in table 5), according to the following schedule:Base of assessment Applicable rate 0 to €6,500 3.870% From €6,500 to €17,0…
Estimates and contracts (numbers 153 and 154 of table 5) give rise, to the collection of a proportional fee:1° In the case of estimates and sales contracts, according to the following scale:Base scale…
…ly with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.
Article L. 213-0-1 is applicable in the Wallis and Futuna Islands, in the version resulting fromOrder No. 2017-970 of 10 May 2017.
The fact that any advertiser disseminates or causes to be disseminated advertising that does not comply with the obligations set out in the provisions of articles L. 224-71 and L. 224-72, is punishabl…
A failure by the lender or lessor to comply with one of the obligations set out in article L. 313-55 for a hire-purchase and sale contract with a promise to sell, is punishable by a fine of 150,000 eu…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
The subdivision of undivided property (number 91 in table 5) gives rise to the collection of:1° A proportional fee, according to the following scale, in the case of drawing lots or amicable allocation…
Opening or operating an establishment mentioned in Article L. 5124-1 without the administrative authorisation mentioned in Article L. 5124-3 is punishable by two years' imprisonment and a fine of €150…
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