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Showing 1011–1020 of 58065 articles for “Art. s 15 and 17”
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…
I. - Net gains from transfers for valuable consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights…
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…
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…
I. - The income tax relating to the capital gain realised on the assets mentioned in articles 150 U to 150 UC is paid when the declaration provided for in article 150 VG.If applicable, the rules of pa…
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…
Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise t…
The fact of carrying out ionisation treatments without holding the approval provided for in article L. 414-1 is punishable by one year's imprisonment and a fine of 15,000 euros.
The liquidation of repossession by separate deed (number 157 of table 5) gives rise to the collection of the following fees:1° An emolument proportional to the sums paid or guaranteed, according to th…
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