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Showing 41–50 of 4737 articles for “Art. 150-0 B”
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…
I. - A declaration, in accordance with a model drawn up by the administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is file…
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…
…sets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance is applied to the rea…
In the event of a draw, the sums repaid must be either equal to or increase with each successive draw, without exceeding the capital repayable at maturity. Draws may not be made more than once a month…
…ay he sells or repurchases all or part of them. The undertaking to share the capital gains may also be given by a number of shareholders, who are either party to the same capital gains sharing agreeme…
The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to…
Copies of the two lists referred to in article R. 150-9 must be sent to any interested party upon request.
Minutes of the draw, including the list referred to in article R. 150-6, are drawn up by the bailiff after the draw, in the presence of the persons who attended the draw.
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