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Showing 731–740 of 26878 articles for “Art. Cass. com. 8 mars 2017 n° 15-19174”
…t document. III. III -The rate of the allowance referred to in I is 70% . This rate is increased to 85% where the transferee undertakes to build and complete social or intermediate housing, as defined…
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…
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…
…is increased by all charges and indemnities mentioned in the second paragraph of I of the article 683. Insurance indemnities following partial or total loss of a building are not taken into account.…
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 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…
The following 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 c…
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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