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Showing 2341–2350 of 44611 articles for “Art. s. L. 145-15 et L. 145-16”
…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…
…he 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 the transferor.
I. - A declaration, in accordance with a model drawn up by the administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is file…
…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…
…shed, the price stated in the deed must be increased by the amount of such concealment. Where an asset is transferred in exchange for a life annuity, the transfer price used for that asset is the capi…
…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.
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…
…on the occasion of the contribution to a company subject to a real taxation system of a sole proprietorship or a complete branch of activity may benefit from the following provisions:a. The taxation…
…ory of the Member States of the European Union are subject to a flat-rate tax under the conditions set out in articles 150 VJ to 150 VM:1° Of precious metals;2° Of jewellery, works of art, collectors'…
…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% in respect of the twenty-second year of…
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