Article 151 decies
…uded from the basis of assessment for non-commercial profits and from the basis of assessment for industrial and commercial profits under the conditions and within the limits provided for by article L…
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Showing 1471–1480 of 49667 articles for “Art. Aut. conc. n° 15-DCC-47 du 5 May 2015”
…uded from the basis of assessment for non-commercial profits and from the basis of assessment for industrial and commercial profits under the conditions and within the limits provided for by article L…
…he gross capital gain or loss realised on the disposal of property or rights mentioned in articles 150 U to 150 UC is equal to the difference between the disposal price and the acquisition price by th…
…out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is filed:1° For disposals carried out with the participation of an intermediary domiciled…
…ome 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 or right. I b…
…ollowing partial or total loss of a building are not taken into account. III. - The sale price is reduced, on production of supporting documents, by the amount of value added tax paid and the costs, d…
…efined pursuant to Article L. 1434-4 of the same code is exempt from income tax up to sixty days of duty per year.
…such property, are subject exclusively to the tax regime provided for in I and 1° of II of article 150 U. For the purposes of this provision, companies whose assets, at the close of the three financia…
Where the construction lease provided for by the articles L. 251-1 to L. 251-8 of the Code de la construction et de l'habitation is accompanied by a clause providing for the transfer of ownership of t…
I. - The gross capital loss realised on the property or rights designated in articles 150 U to 150 UC is not taken into account.II. - In the event of the sale of a property acquired by successive frac…
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…
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