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Showing 1–10 of 2472 articles for “Art. 150 VH bis”
…income tax or profit tax return, the references of the digital asset accounts mentioned in article 150 VH bis opened, held, used or closed with companies, legal entities, institutions or bodies estab…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
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…
I. - Subject to the provisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through a…
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…
…ermined in application of this article are increased under the conditions laid down in article 1518 bis.
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…before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer, at the time of the transfer, redemption,…
…es belonging to a public inter-communal cooperation establishment mentioned in II of Article 1379-0 bis that have not opted for the tax system provided for in article 1609 nonies C. The situation of t…
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…
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