Article 150 VC
I. - The gross capital gain realised on the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% i…
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Showing 4301–4310 of 60167 articles for “Art. 200 quater A”
I. - The gross capital gain realised on the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% i…
Companies must provide evidence of sales of exploitation rights abroad for works meeting the conditions of article 722-6, either for a minimum amount of €100,000 during the year preceding the applicat…
The Ile-de-France region benefits from the allocation of a share of the annual tax on parking areas governed by article 1599 quater C of the General Tax Code, up to a limit of €66 million
Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…
In addition to the provisions of this title, the provisions of articles L. 414-4 to L. 414-9, L. 424-6, L. 424-9 to L. 424-13, L. 424-16. The provisions of articles L. 436-5 are also applicable to for…
Sums deducted from company profits pursuant to the second paragraph of article L. 225-200 are recorded in a reserve account. The same applies to sums paid by shareholders pursuant to article L. 225-20…
The Ile-de-France region benefits in particular from the following resource:1° (Repealed);2° The proceeds of the regional share of the development tax provided for in Article 1635 quater A of the Gene…
The penalties provided for in article 1741 :1° Any person who has knowingly omitted to make or cause to be made entries or has made or caused to be made inaccurate or fictitious entries in the ledger…
The order issued pursuant to article L. 444-3 may provide for an increase in the fees relating to services that it determines, without this increase exceeding €150 or, if the amount of the fee exceeds…
The order issued pursuant to article L. 444-3 may provide for a reduction in the proportional emolument applicable to donations or legacies for the benefit of: 1° One of the public persons mentioned i…
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