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Showing 471–480 of 11768 articles for “Art. CE 15-10-1982 n° 26585”
…e is revalued using the same indexation formula as the rent itself. Sums and benefits of any kind received by the lessor in payment of the land transfer price are not subject to the regime defined in…
…0 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 the s…
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…
…If 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 ta…
…hare of family quota, the upper limit of the second bracket of the income tax scale for the year preceding the year in respect of which the option is exercised. This limit is increased by 50% or 25% r…
…owing are exempt from the tax:1° Transfers made to 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 collectiv…
…s relating to non-depreciable fixed assets is deferred until the date of the sale, repurchase or cancellation of the company rights received as consideration for the contribution of the business or un…
I. - Subject to the provisions specific to professional profits, transfers for consideration or exports, other than temporary, out of the territory of the Member States of the European Union are subje…
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