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Showing 1111–1120 of 44208 articles for “Art. Loi n° 2001-420 du 15 mai 2001”
The supplier shall reimburse the consumer as soon as possible and no later than thirty days for all sums received from the consumer under the contract, with the exception of the amount mentioned in th…
1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…
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…
…ual to:1° A 11% of the transfer price or customs value of the goods mentioned in 1° of I of article 150 VI;2° To 6% of the transfer price or customs value of the goods mentioned in 2° of the I of arti…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
…uded from the basis of assessment for non-commercial profits and from the basis of assessment for industrial and commercial profits under the conditions and within the limits provided for by article L…
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…
…s out, 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…
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…
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