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Showing 13651–13660 of 14014 articles for “Art. 2°”
…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.II. (Repealed)
…vided for in article L. 441-1 du code du patrimoine ou d'un musée d'une collectivité territoriale ; 2° Les cessions réalisées au profit de la Bibliothèque nationale de France ou d'une autre bibliothèq…
…ollowing 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 in IV of article 1…
…e provided for, the rules of liability and collection provided for in articles 1701 to 1704, to 1°, 2°, 3° and 4° of Article 1705 and to Articles 1706 et 1711.III. - By way of derogation from II, the…
…on. This declaration is submitted under penalty of refusal of the deposit or registration formality;2° For transfers of the property mentioned in articles 150 UA and 150 UB established by a deed compu…
…ime does not entail: 1° The consequences of the cessation of business provided for in article 202 ; 2° Taxation of the capital gain or capital loss arising on the cancellation of the shares in the con…
…e to:1° Built or unbuilt real estate assets that are allocated by the business to its own operation;2° Rights or shares in companies whose assets are mainly made up of built or unbuilt real estate ass…
…g which the flat-rate tax became chargeable if the taxable person is not liable for value added tax.2° For exports or for transfers to a third country of goods exported temporarily, by the exporter to…
…ollectors' items or antiques for which the option provided for in Article 150 VL has been exercised;2° To furniture, other than precious metals mentioned in 1° of I of Article 150 VI, whose sale price…
…er the conditions provided for in the same 1° in the company whose shares or units were transferred;2° The company whose shares or units were transferred continues its commercial, industrial, craft, l…
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