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Showing 311–320 of 4768 articles for “Art. 15 févr. 2012”
…tax due in respect of the disposal made.It is filed:1° For disposals of assets mentioned in article 150 U established by a deed, in support of the requisition to publish, the request for entry in the…
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.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
…ou d'une autre personne publique ; 4° Disposals or exports of goods mentioned in 2° of I of Article 150 VI where the disposal price or customs value does not exceed €5,000; 5° Disposals or exports of…
…aph of this a is maintained, in the event of transactions subject to the provisions of I of article 151 octies A or the conversion of the professional non-trading company into a liberal practice compa…
…tates 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' items or antiques.…
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…
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A foreign national who has been authorised to reside in France for the purposes of family reunification under the conditions laid down in Chapter IV of Title III and at least one of whose parents hold…
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