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Showing 1271–1280 of 32005 articles for “Art. Cass. com. 15 October 1996 n° 94-18.903 · CA Paris 7 November 2014 n° 12/17749”
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…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
…asset is 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 charg…
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…
…the transfer of ownership of the land to the lessee in return for payment of a rent supplement, the capital gain generated on the sale of the land is taxed under the conditions set out in articles 35,…
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…
…ou d'une autre personne publique ; 4° Disposals or exports of goods mentioned in 2° of I of Article 150 VI where the disposal price or customs value does not exceed €5,000; 5° Disposals or exports of…
…tates of the European Union are subject to a flat-rate tax under the conditions set out in articles 150 VJ to 150 VM:1° Of precious metals;2° Of jewellery, works of art, collectors' items or antiques.…
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