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Showing 1191–1200 of 38704 articles for “Art. s. L. 145-15 &”
…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…
…deferred until the date of the subsequent sale, redemption, cancellation or transfer of these rights.Taxation of this capital gain is carried out on the date on which the deferral is terminated in th…
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…
…to 150 VH.II. - The provisions of I do not apply:1° To furniture, household appliances and motor cars. However, this provision does not apply to these goods when they constitute works of art, collecto…
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…
…0 U to 150 UC is paid by the individual, company or group that transfers the property or right. I bis. - The income tax corresponding to the capital gain realised on the units mentioned in a of II of…
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…
…rice of acquisition of the property or that the property has been held for more than twenty-two years. In this case, the flat-rate tax provided for in article 150 VI is not due.
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