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Showing 7441–7450 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…industrial, craft, liberal or agricultural activity, are taxed after application of a deduction of 10% for each year in which they are held in respect of the financial year in which the capital gain…
…apital gain realised on the sale of forest stands by a natural person is reduced by a deduction of €10 per year of ownership and per hectare sold, representative of the income tax corresponding to tax…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
I. - The transfer price to be used is the actual price as stipulated in the deed. Where a concealment of price is established, the price stated in the deed must be increased by the amount of such conc…
…with a balancing payment where the amount of the balancing payment received by the taxpayer exceeds 10% of the nominal value of the securities received. Where the amount of the balancing payment recei…
I. - The gross capital loss realised on the property or rights designated in articles 150 U to 150 UC is not taken into account.II. - In the event of the sale of a property acquired by successive frac…
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…
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…
I. - The income tax relating to the capital gain realised on the assets mentioned in articles 150 U to 150 UC is paid when the declaration provided for in article 150 VG.If applicable, the rules of pa…
…company receiving the contribution in accordance with the procedures set out in d of 3 of Article 210 A for company mergers.By way of derogation from b, the contributor may opt for taxation at the ra…
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