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Showing 1–10 of 302 articles for “Art. 151 octies”
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…g to the transferred property or rights provided for in article 41, to Article 93c, to the articles 151 octies, 151 octies A, 151 octies B and 151 nonies are maintained until the date of transfer of t…
…by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B, 210 A, 210 B, 210 D and 238 quater K of this code must attac…
…ublicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
…rrals, which are maintained until the deadline mentioned in 2°. The first paragraph of V of Article 151 octies B applies to the member of the converted company or body until the deadline mentioned in…
…sions set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C, 210 F, the sec…
…dered to be assets allocated to the exercise of the profession within the meaning of I of l'article 151 nonies ;3° The transferor ceases to hold any position in the sole proprietorship transferred or…
…article is exclusive of that of the schemes provided for in II of Article 93 quater and in articles 151 septies, 151 septies A, 151 octies, 151 octies A and 238 quindecies.
…second paragraph of 3 of article 75-0 A, of the penultimate paragraph of l'article 75-0 B, article 151 octies and the second paragraph of I of article 151 octies A and notwithstanding the provisions…
…aph of this a is maintained, in the event of transactions subject to the provisions of I of article 151 octies A or the conversion of the professional non-trading company into a liberal practice compa…
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