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Showing 101–110 of 29661 articles for “Art. Aut. conc. n° 11-DCC-150 du 10 Oct 2011”
The provisions 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 considerat…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…o a museum that has been awarded the "musée de France" designation provided for in article L. 441-1 du code du patrimoine ou d'un musée d'une collectivité territoriale ; 2° Les cessions réalisées au p…
…a price stipulated in the deed or of a value retained for the determination of gratuitous transfer duties, the acquisition price means the actual market value on the date of entry into the assets of…
…ho have been authorised by the chairman of the jury referred to in article A. 212-113 to follow a modular course benefit from the reductions provided for in article A. 212-138.
Jumps by beginners are preceded by compulsory training, adapted to the nature of the jump. The only jumps that beginners may make on their first jump are the following 1° An automatic opening jump usi…
…gain realised on the property or rights mentioned in articles 150 U to 150 UC is paid by the individual, company or group that transfers the property or right. I bis. - The income tax corresponding t…
…f applicable, the rules of payability and recovery provided for in Title IV of the Book of Tax Procedures shall be applied for taxes recovered by the competent public accountants.II. - The income tax…
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…
The 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 t…
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