Article 150 UA
…the option provided for in Article 150 VL has been exercised;2° To furniture, other than precious metals mentioned in 1° of I of Article 150 VI, whose sale price is less than or equal to €5,000;3° To…
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Showing 581–590 of 17805 articles for “Art. n° 15-16.826 et 15-16.827”
…the option provided for in Article 150 VL has been exercised;2° To furniture, other than precious metals mentioned in 1° of I of Article 150 VI, whose sale price is less than or equal to €5,000;3° To…
…he 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…
…liberal activity is calculated, if the 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…
…ice is located outside France is paid by the company or grouping in accordance with the procedures set out in article 244 bis A. II bis. - In the event of the sale of a property or right mentioned in…
…shed, the price stated in the deed must be increased by the amount of such concealment. Where an asset is transferred in exchange for a life annuity, the transfer price used for that asset is the capi…
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…
I. - Net gains from transfers for valuable consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights…
The seller or exporter 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…
…uired by successive fractions recorded in the same deed subject to publication or registration and between the same parties, the gross capital loss or losses, reduced by an allowance calculated under…
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