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Showing 11–20 of 835 articles for “Art. 151 septies”
…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…
…f a fixed asset or for the determination of the results mentioned in I.2. Subject to VII of article 151 septies, in the event of the sale of a fixed asset, articles 39 duodecies to 39 novodecies are a…
…d. In the event of a contribution to a company under the conditions set out in I and II of article 151 octies, the deferral of taxation is maintained if the beneficiary or beneficiaries having made t…
…tax base under the conditions set out in article 93 quater, subject to the provisions of l'article 151 septies. For the application of the previous sentence, the allowance mentioned in the first para…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
…aced under one of the regimes provided for 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…
…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…
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
When it cannot be appealed independently of the judgment on the merits, the decision may take the form of a simple mention in the file or in the hearing register.
The production of a copy, reduced to the operative part, of the judgment declaring the absence or ordering an enquiry into the absence of the father and mother, grandparents or grandmothers of one of…
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