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Showing 1–10 of 835 articles for “Art. 151 septies”
…ings remains determined solely by the total amount of their revenue. For the application of Article 151 septies, capital gains realised by a non-trading agricultural company not subject to corporation…
…question. This statement is drawn up and audited in the same way as that provided for in Article 54 septies and subject to the same guarantees and penalties. However, capital gains generated on the di…
…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.
…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…
…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…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
…st thousand euros.For the application of the provisions of this article and of II and IV of Article 151 septies, revenue from breeding or farming operations involving animals or products belonging to…
…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…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
…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…
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