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Showing 1101–1110 of 38325 articles for “Art. L. 223-15”
…five years is not required.Expropriated land that does not meet the conditions mentioned in Article L. 322-3 of the Code de l'expropriation pour cause d'utilité publique shall not be considered as pro…
…public interest groupings, or a local authority or local public establishment designated in article L. 1311-13 of the General Local Authorities Code, to the transferee public authority prior to the re…
…contract covering such property and entered into under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, of rights or shares in companies whose assets consist m…
…1 for industrial buildings not covered by article 1500, and to 1.03 for all other built properties; l. In respect of 1992, to 1 for non-built properties and for industrial buildings not covered by art…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
I. - The tax is borne by the seller or exporter. It is payable, under their responsibility, by the intermediary established for tax purposes in France participating in the transaction or, in the absen…
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…
…as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is filed:1° For disposals carried out with the participation of an intermediary domiciled for…
I. - The income tax corresponding to the capital 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 o…
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