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Showing 9371–9380 of 52210 articles for “Art. al. 1”
…t of a subsequent sale of securities received on the occasion of a transaction mentioned in article 150-0 B, in the fourth paragraph of article 150 A bis in force prior to the date of enactment of the…
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…
…indecies, with the exception of those relating to property falling within the scope of A of article 1594-0 G, and carried out as part of one of the activities mentioned in I are, provided that the act…
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…
…assets for part of the time elapsed since its acquisition, in accordance with the rules of articles 150 U to 150 VH, for the part corresponding to this period. This part is exempt if it is agricultura…
…come 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 or right. I…
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…
…r rights relating to such property, are subject exclusively to the tax regime provided for in I and 1° of II of article 150 U. For the purposes of this provision, companies whose assets, at the close…
I. - The gross capital loss realised on the 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 frac…
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