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Showing 11–20 of 18354 articles for “Art. CJEU – L'Oréal v eBay – C-324/09”
…ion or, in the absence of an intermediary, by the purchaser when the latter is a taxable person for value added tax established in France; in other cases, it is payable by the seller or exporter.II. -…
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…
…al 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…
…s transferred in exchange for a life annuity, the transfer price used for that asset is the capital value of the annuity, excluding interest. II. - The transfer price is increased by all charges and i…
The seller or exporter 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…
…e 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 fractions recorded in the same deed subject to…
…ty of refusal of the registration formality;3° For transfers of the assets mentioned in article 150 VI carried out with the participation of an intermediary domiciled for tax purposes in France, to th…
…l 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 payability and recovery provided for in Titl…
…om 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 collectivité territoriale ;…
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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