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Showing 1–10 of 475 articles for “Art. 150 VH”
…orestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitation or management of these lands and stands is not car…
…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. - 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…
…assets for part of the time elapsed since its acquisition, in accordance with the rules of articles 150 U to 150 VH, for the part corresponding to this period. This part is exempt if it is agricultura…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
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…
…ies and groupings subject to income tax on the capital gain under the conditions set out in article 150 U, and by taxpayers who are not fiscally domiciled in France subject to income tax, subject to t…
…tal gains determined after offsetting against capital losses of the same nature.VII. - The articles 150 U to 150 VH are applicable to capital gains realised on the disposal of furnished residential pr…
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