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Showing 871–880 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
I. - Subject to the provisions of article 150 VI and those specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised on the disposal for va…
…he gross capital gain or loss realised on the disposal of property or rights mentioned in articles 150 U to 150 UC is equal to the difference between the disposal price and the acquisition price by th…
…out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is filed:1° For disposals carried out with the participation of an intermediary domiciled…
…ssets for part of the time elapsed since its acquisition, in accordance with the rules of articles 150 U to 150 VH, for the part corresponding to this period. This part is exempt if it is agricultural…
…the Monetary and Financial Code are treated as assets;2° The assets mentioned in I of A of article 1594-0 G are not considered to be assigned to the operation of the business.III. - The provisions of…
…ome tax corresponding to the capital gain realised on the property or rights mentioned in articles 150 U to 150 UC is paid by the individual, company or group that transfers the property or right. I b…
…rals, 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 2…
I. - The transfer price to be used is the actual price as stipulated in the deed. Where a concealment of price is established, the price stated in the deed must be increased by the amount of such conc…
The remuneration received in respect of the permanence of care exercised in application of article L. 6314-1 of the Public Health Code by doctors or their replacements established in an area character…
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