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Showing 11–20 of 529 articles for “Art. 150 U”
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. - Subject to the provisions of article 150 VI and those specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised on the disposal for va…
A decision ordering or modifying an investigative measure is not subject to opposition; it may be appealed or appealed to the Supreme Court independently of the judgment on the merits only in the case…
If the father and mother are dead, or if they are unable to express their will, the forefathers and foremothers shall replace them; if there is dissension between the forefather and the foremother of…
The compensation awarded pursuant to this sub-section shall be borne by the State, except for recourse by the latter against the informer in bad faith or the false witness whose fault caused the deten…
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…
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…
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…
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…
The following are exempt from the tax:1° Transfers made to a museum that has been awarded the "musée de France" designation provided for in article L. 441-1 du code du patrimoine ou d'un musée d'une c…
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