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Showing 9661–9670 of 69831 articles for “Art. I-1°-b and b bis”
The security for claims against reinsurers referred to in article R. 332-3-3 is constituted by pledging the securities referred to in 1°, 2°, 2° bis, 2° ter, 2° quater, 3°, 4°, 8° and 9° bis of articl…
I.-An allowance is applicable to capital gains, determined under the conditions set out in Articles 150 V to 150 VD, resulting from the transfer of built-up real estate or rights relating to the same…
…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. - 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…
…les 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 publication or registration and between…
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…
…d 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 Title IV of the Book of Tax Procedures sha…
I. - The gross capital gain realised on the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% i…
The competent authority's assessment of the applicant's command of the French language results in a decision that may be appealed to the administrative court with territorial jurisdiction.
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