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Showing 461–470 of 11768 articles for “Art. CE 15-10-1982 n° 26585”
…It is payable, under their responsibility, by the intermediary established for tax purposes in France participating in the transaction or, in the absence of an intermediary, by the purchaser when the…
…ital 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 article 1594-0 G, and carried…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
…ation of movable property or rights relating to such property, by natural persons, domiciled in France within the meaning of article 4 B, or companies or groups covered by articles 8 to 8 quinquies wh…
…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 the transferor.
I. - A declaration, in accordance with a model drawn up by the administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is file…
…he property sold has been included in the taxpayer's private assets for part of the time elapsed since its acquisition, in accordance with the rules of articles 150 U to 150 VH, for the part correspon…
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…
The remuneration received in respect of the permanence of care exercised in application of article L. 6314-1 of the Public Health Code by doctors or their replacements established in an area character…
…orter may opt for the regime defined in Article 150 UA provided 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.…
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