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Showing 31–40 of 714 articles for “Art. 150 VA”
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…
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…
I. - The gross capital loss realised on the property or rights designated in articles 150 U to 150 UC is not taken into account.II. - In the event of the sale of a property acquired by successive frac…
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…
…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.…
…come tax corresponding to the capital gain realised on the property or rights mentioned in articles 150 U to 150 UC is paid by the individual, company or group that transfers the property or right. I…
…he works in the case of a purchase made under the legal system for the sale of a building to be renovated. Where it is established that the price has been concealed, the price stated in the deed must…
I. - The provisions of I and 4° to 9° of II of Article 150 U s appliquent:a) Aux plus-values réalisées lors de la cession de biens mentionnés au a du 1° du II de l'article L. 214-81 of the Monetary an…
…ion or, in the absence of an intermediary, by the purchaser when the latter is a taxable person for value added tax established in France; in other cases, it is payable by the seller or exporter.II. -…
…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…
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