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Showing 131–140 of 5077 articles for “Art. 150-0 B ter”
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
…om corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
…to the assets forming the trust estate. When these rights are transferred, transfer duties are payable according to the nature of the assets and rights transferred.
…ation of capital gains arising on the occasion of events deemed to put an end to them, until the latter become taxable, whether they are taxed or exempt, or until the occurrence of other events puttin…
Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise, in accordance with the conditions laid down in I of Article 1639 A bis, properties located…
I. - Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
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…
Subscription to and acquisition of units or shares in a professional real estate collective investment undertaking are reserved for professional clients as referred to in article L. 533-16 and for for…
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