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 twenty-two years. In this case, the flat-rate tax provided for in article 150 VI is not due.
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 filed: 1° For disposals carried out with the participation of an intermediary domiciled for tax purposes in France or, in the absence of an intermediary, where the purchaser is a taxable person for value…
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met: 1° They are subject to the schemes defined in articles 50-0 or 102 ter ; 2° The amount of income of the tax household for the penultimate year, as defined in IV of article 1417, is less than or equal to,…
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield on the issue of private company bonds.
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 characterised by an insufficient supply of care or difficulties in access to care, defined pursuant to Article L. 1434-4 of the same code is exempt from income tax up to sixty days of duty per year.
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 the land to the lessee in return for payment of a rent supplement, the capital gain generated on the sale of the land is taxed under the conditions set out in articles 35,150 U, 244…
I. – The capital gain realised in the context of an agricultural, craft, commercial, industrial or 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 U to 150 VH, for the part corresponding to this period. This part is exempt if it is agricultural land that…
I. – The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis. II. – Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies, with the exception of those relating to property falling within the scope of A of article 1594-0 G, and carried out as part of one of the activities mentioned in I…
I. – Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are exempt when the following conditions are met: 1° The activity must have been carried on for at least five years; 2° The transfer is made for consideration and relates to a sole proprietorship or to all of…
I. – Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after application of a deduction of 10% for each year in which they are held in respect of the financial year in which the capital gain is realised beyond the fifth year when these capital gains relate to: 1° Built or…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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