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Showing 751–760 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
I. - Net gains from transfers for valuable consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights…
…ided that they can prove the date and price of acquisition of the property or that the property has been held for more than twenty-two years. In this case, the flat-rate tax provided for in article 15…
Where the construction lease provided for by the articles L. 251-1 to L. 251-8 of the Code de la construction et de l'habitation is accompanied by a clause providing for the transfer of ownership of t…
…les 150 U to 150 UC is not taken into account.II. - In the event of the sale of a property acquired by successive fractions recorded in the same deed subject to publication or registration and between…
I. - A declaration, in accordance with a model drawn up by the administration, records the items used to calculate the income tax relating to the capital gain and, where applicable, the items used to…
…isions of I and 4° to 9° of II of Article 150 U, of I of l'article 150 UA, of the I of article 150 UB and article 150 UC apply to capital gains realised on the transfer for valuable consideration of a…
…n of capital gains arising on the occasion of events deemed to put an end to them, until the latter become taxable, whether they are taxed or exempt, or until the occurrence of other events putting an…
…the spouse actually participating in the exercise of the profession may, at the taxpayer's request, be deducted from taxable profits, provided that this salary has given rise to the payment of the con…
…d in articles 150 U to 150 UC is paid when the declaration provided for in article 150 VG.If applicable, the rules of payability and recovery provided for in Title IV of the Book of Tax Procedures sha…
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
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