Article 150 VK
…al to:1° A 11% of the transfer price or customs value of the goods mentioned in 1° of I of article 150 VI;2° To 6% of the transfer price or customs value of the goods mentioned in 2° of the I of artic…
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Showing 591–600 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…al to:1° A 11% of the transfer price or customs value of the goods mentioned in 1° of I of article 150 VI;2° To 6% of the transfer price or customs value of the goods mentioned in 2° of the I of artic…
…ssional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies, with the exception of those relating to property falling within the scope of A of articl…
…ial and commercial profits under the conditions and within the limits provided for by article L. 3315-3 of the French Labour Code.
…ce 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…
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…
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…
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