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Showing 501–510 of 16142 articles for “Art. CE 15-7-2021 n° 453490”
…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 the transferor.
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…
…he property sold has been included in the taxpayer's private assets for part of the time elapsed since its acquisition, in accordance with the rules of articles 150 U to 150 VH, for the part correspon…
…rtners. The income tax relating to the capital gain payable by members who are not domiciled in France for tax purposes or whose registered office is located outside France is paid by the company or g…
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…
The remuneration received in respect of the permanence of care exercised in application of article L. 6314-1 of the Public Health Code by doctors or their replacements established in an area character…
…he purposes of this provision, companies whose assets, at the close of the three financial years preceding the sale, comprise more than 50% of their real value in the form of real estate or rights to…
…orter may opt for the regime defined in Article 150 UA provided that they can prove the date and price of acquisition of the property or that the property has been held for more than twenty-two years.…
…e is revalued using the same indexation formula as the rent itself. Sums and benefits of any kind received by the lessor in payment of the land transfer price are not subject to the regime defined in…
…0 U to 150 UC is not taken into account.II. - In the event of the sale of a property acquired by successive fractions recorded in the same deed subject to publication or registration and between the s…
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