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Showing 1191–1200 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
Transfers of disputed rights (number 167 in table 5) give rise to the collection of a proportional fee, according to the following scale:Tranches of assessment Applicable rate 0 to €6,500 3.870% From…
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
…and 2 of Article 150-0 D. However, the costs of acquisition for valuable consideration may not be determined on a flat-rate basis.For the determination of net gains from the sale of bonds or contracts…
…ely, including, in the case of an agricultural holding the result of which is subject to Article 64 bis, in respect of profits from debts acquired and not yet recovered. It is calculated at the last r…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
Leasing (number 114 in table 5) gives rise to the collection of a fee proportional to the amount of the investment, according to the following scale: Base brackets Rate applicable 0 to €6,500 2.580% F…
Compensation (number 112 in table 5) gives rise to the collection of a fee proportional to the sums compensated, according to the following scale: Base brackets Rate applicable 0 to €6,500 1.935% From…
Leases by auction, including the specifications (number 79 of table 5) give rise, to the collection of a proportional emolument according to the following scale:Tranches of assessment Applicable rate…
Settlement without partition (number 103 in table 5) gives rise to the collection of a proportional fee, according to the following scale:Tranches of assessment Applicable rate 0 to €6,500 1.935% From…
The construction contract (number 87 in table 5) gives rise to the collection of an emolument proportional to the agreed price, according to the following scale:Tranches of assessment Applicable rate…
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