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Showing 121–130 of 57415 articles for “Art. s. 150 U and 200 B”
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who invest in Guadeloupe, Guyana, Martinique, Mayotte, La Réunion, Saint-Pierre-et-Miquelon…
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…
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…
The territorial assembly of Wallis and Futuna, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin, the congress of New Caledonia and the assembly of French Polynes…
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…
The presidents of the overseas regional councils, the territorial assembly of Wallis and Futuna, the departmental council of Mayotte, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthé…
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…
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…
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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…
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