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Showing 191–200 of 69327 articles for “Art. 150-0 A II-2”
For the purposes of this paragraph, marketing means a direct or indirect offer or placement, at the initiative or on behalf of a French portfolio management company, a management company established i…
I.-Persons who intervene, in their name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the condition…
The provisions of I and 4° to 9° of II of Article 150 U, of I of l'article 150 UA, of the I of article 150 UB and article 150 UC apply to capital gains realised on the transfer for valuable considerat…
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…
Value added tax is levied at the reduced rate of 5.5% in respect of:A. - Supplies relating to:1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of…
I. - The members of the Supervisory Board referred to in 6° to 8° of article L. 518-4 of the Monetary and Financial Code receive fixed and variable fees for the performance of their duties, the terms…
Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code are jointly and severally liable for payment of the tax on real estate wealth.
I. - The purchase price is the price actually paid by the seller, as stipulated in the deed, it being specified that this price includes the existing property and the works in the case of a purchase m…
I. - The income 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 o…
I. - A declaration, in accordance with a model drawn up by the administration, records the items used to calculate the income tax relating to the capital gain and, where applicable, the items used to…
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