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Showing 891–900 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…tivity when the following conditions are met:1° They are subject to the schemes defined in articles 50-0 or 102 ter ;2° The amount of income of the tax household for the penultimate year, as defined i…
…u d'une autre personne publique ; 4° Disposals or exports of goods mentioned in 2° of I of Article 150 VI where the disposal price or customs value does not exceed €5,000; 5° Disposals or exports of g…
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…
…ph 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 compan…
…ates of the European Union are subject to a flat-rate tax under the conditions set out in articles 150 VJ to 150 VM:1° Of precious metals;2° Of jewellery, works of art, collectors' items or antiques.I…
…s 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 l…
…liberal or agricultural activity on a professional basis within the meaning of IV of the article 155; 2° The contribution relates to all of the rights or shares required to carry on the business, he…
I. - The gross capital gain realised on the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% i…
…ered 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…
…emes, including contributions paid in exercise of the buy-back options provided for in Articles L. 351-14-1, L. 643-2, L. 652-7 et L. 663-3 of the Social Security Code, invalidity, death, sickness and…
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