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Showing 51–60 of 10478 articles for “Art. 150 VI”
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…
I.-An allowance is applicable to capital gains, determined under the conditions set out in Articles 150 V to 150 VD, resulting from the transfer of built-up real estate or rights relating to the same…
…up of real estate or rights relating to such property, are subject exclusively to the tax regime provided for in I and 1° of II of article 150 U. For the purposes of this provision, companies whose as…
…n and disembarkation of passengers, as well as dry docks is determined, without prejudice to the provisions of article 1494, according to the following rates: a) €56 per linear metre of quay for quays…
1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…
…e administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is filed:1° For disposals carried out with the participation of an i…
I. - Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings cover…
I. - The transfer price to be used is the actual price as stipulated in the deed. Where a concealment of price is established, the price stated in the deed must be increased by the amount of such conc…
…es of association shall ensure that the subscriber or purchaser is an investor as defined in the previous paragraph. It shall also ensure that the subscriber or purchaser has declared that he has been…
The agenda for the meetings and, for the reading committees referred to in 1° of I of Article…
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