Article 80 bis
…or the year in which the option is exercised. II bis -The benefit defined in I, where applicable reduced by the difference mentioned in II, is taxed in respect of the year in which the corresponding s…
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Showing 401–410 of 482 articles for “Art. 150 UC”
…or the year in which the option is exercised. II bis -The benefit defined in I, where applicable reduced by the difference mentioned in II, is taxed in respect of the year in which the corresponding s…
…without the declaration provided for by article L. 310-2 or in disregard of this declaration;3° Conducting sales involving goods that have been held for less than one month at the start date of the sa…
…nes applicable to the documents that must be filed simultaneously being less than €60 or more than €150. 2. Failure to comply with the obligation to file a declaration of sums paid to a third party us…
…the persons referred to in 1° of this article, controls within the meaning of 2° of III of Article 150-0 B ter, or which the taxpayer or one of the persons mentioned in 1° of this article reserves th…
…conditions under which these charges are calculated, in particular the valuation date(s) and the deduction date(s).If the plan is transferred from one organisation to another, the fees referred to in…
With the exception of products intended to be sold on a farm on a physical wholesale market by the producer or producer organisation, fresh fruit and vegetables intended for sale or resale to a profes…
…stribute, whether free of charge or against payment, wholesale or retail, homeopathic medicinal products mentioned in 11° of article L. 5121-1 or traditional herbal medicinal products mentioned in art…
…sation shall also include reimbursement of the sums paid to that person, in an amount not exceeding 150 euros or, if the provisions of Article R. 24-6 have been applied, 300 euros.
…5% of the assets are invested in the securities referred to in a and b of 1°; c) Units or shares in UCITS established in other Member States of the European Union or in another State party to the Agre…
…the value of the shares on their acquisition date, is taxed under the conditions set out in Article 150-0 A.If the shares are sold for a price lower than their value on the date of acquisition, the ca…
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