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Showing 291–300 of 1150 articles for “Art. 150 ter”
…1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, retained for their amount before application of the allowance mentioned in 1 ter or 1 q…
…enditure actually borne by the owner or borne on behalf of the tenant by the owner for which the latter has been unable to obtain reimbursement, on 31 December of the year in which the tenant left; 3°…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
…come from transferable securities mentioned in VII of the 1st sub-section of section II of this chapter, with the exception of income expressly exempted from tax by virtue of articles 125-0 A, 155 B,…
…he company issuing these units or shares meets the conditions mentioned in 2° of B of 1c of article 150-0 D of the General Tax Code, the rights transferred being understood to be the units or shares d…
…te, these amounts are set at €18,752 and €3,174 respectively.II. - The provisions of article 1391 B ter are applicable to taxpayers whose income for the year preceding the year in respect of which the…
…ets are mainly made up of such property and rights ; e bis) The capital gains mentioned in articles 150 U, 150 UB and 150 UC, at 6 ter of article 39 duodecies and in f of 1° of II of article 239 nonie…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
In addition to the activities referred to in article L. 6323-4, birth centres may:1° Carry out public health, prevention and therapeutic education initiatives, in particular with a view to promoting a…
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