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Showing 1761–1770 of 39346 articles for “Art. s. L. 145-15 & L. 145-47–55”
I. - The tax is borne by the seller or exporter. It is payable, under their responsibility, by the intermediary established for tax purposes in France participating in the transaction or, in the absen…
…to 150 VH.II. - The provisions of I do not apply:1° To furniture, household appliances and motor cars. However, this provision does not apply to these goods when they constitute works of art, collecto…
The 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 t…
…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 for…
…0 U to 150 UC is paid by the individual, company or group that transfers the property or right. I bis. - The income tax corresponding to the capital gain realised on the units mentioned in a of II of…
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…
…rice of acquisition of the property or that the property has been held for more than twenty-two years. In this case, the flat-rate tax provided for in article 150 VI is not due.
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…
…f the Book of Tax Procedures shall be applied for taxes recovered by the competent public accountants.II. - The income tax relating to the capital gain is paid before the registration or merged formal…
…contribution in accordance with the procedures set out in d of 3 of Article 210 A for company mergers.By way of derogation from b, the contributor may opt for taxation at the rate provided for in 1 of…
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