Article 150-0 C
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
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Showing 81–90 of 2527 articles for “Art. 796-0 bis”
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
…du code du travail, subject to the following reservations:1° The exclusions provided for in c of 1 bis of I of article 885-0 V bis, as it stood on 31 December 2017, relating to the exercise of a fina…
…to the bond or contract, or by taking out a new bond or contract with the same insurance company.I bis. - Income attached to bonds or contracts mentioned in I with a term equal to or greater than six…
…ancial year.For companies that are members of a group referred to in article 223 A or article 223 A bis, this option is or remains valid only if it is exercised by all the companies that are members o…
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
…wn tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties at a rate of between 50% and 100% homes complet…
…article 150-0 A of this code is made up of the balance of the distributions referred to in 7 and 7 bis of the same II and in 1 of II of article 163 quinquies C perceived in the account as well as cap…
Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…
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