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Showing 61–70 of 36520 articles for “Art. IV & V”
…tal 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 correspondin…
…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…
…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…
…from the date of acquisition of these assets or rights by the trust or, if the assets or rights have been transferred to the trust assets under the conditions set out in article 238 quater N, from t…
…EREST 1. Information relating to the person 1.1. Identification of the grouping. Where the constitutive deeds of the grouping were filed at the registry before the application for registration, copy o…
…ransfer 1.1. Transfer of the registered office of a legal entity: - registration extract for the previous registered office dating back less than three months except where the second paragraph of arti…
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