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Showing 11–20 of 302 articles for “Art. 151 octies”
…ls who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable pursuant to…
…paragraph, the contribution of an individual farm, under the conditions mentioned in I of l'article 151 octies, to a company or grouping whose profits are, pursuant to article 8, subject to income tax…
…al gains tax on the sale, redemption, cancellation or free transfer of the corporate rights.Article 151 septies does not apply where the option provided for in the first paragraph is exercised.The pro…
…f this event.The contribution of an individual farm, under the conditions mentioned in I of article 151 octies, to a company is not considered, for the application of the first paragraph, as a cessati…
…y estate carried out as part of a transaction benefiting from the provisions set out in articles 41,151 octies, 151 octies Aor 210 A. II. - The provisions of article 238 quater I do not apply where, i…
…cial year during which the sale takes place. However, for transactions referred to in I of Articles 151 octies and 151 octies A or placed under the regime provided for in article 210 A, upon option ex…
…lease.I bis. - In the event of a contribution made under the conditions set out in II of l'article 151 octies, by an individual to a company of all the fixed assets allocated to the exercise of a pro…
…the same conditions, in the case of transactions referred to in the first paragraph of I of article 151 octies A. By way of derogation from I of article 202 ter, these same provisions apply when a com…
…nce with 1.3. A decree specifies the content of the reporting obligations mentioned in 2.4. Article 151 septies shall not apply where the option provided for in 2 is exercised.III. - In the event that…
…of this sum multiplied by the rate of late payment interest set out in article 1727. >. 4. Article 151 septies does not apply to capital gains on the sale of rolling stock acquired during a financial…
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