Article 39 quaterdecies
…ount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital losses of th…
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Showing 3961–3970 of 66606 articles for “Art. 1186 al. 2 and 3”
…ount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital losses of th…
1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
Simple adoption is permitted regardless of the age of the adopted person.
The committee gives a reasoned decision. The hearing takes place and the decision is given in chambers. The debate is oral; the claimant may be heard in person at his request or that of his counsel; h…
…training establishments are: 1° L'Institut national du sport, de l'expertise et de la performance; 2° L'Institut français du cheval et de l'équitation; 3° L'Ecole nationale des sports de montagne; 4°…
…he Board of Directors of the Regional Health Agency is made up of :1° Representatives of the State ;2° Members of the boards and councils of the local health insurance bodies within its jurisdiction,…
The deliberation requesting classification as a tourist resort, accompanied by the application file, is sent by the mayor to the departmental prefect by electronic means or, failing that, by post.The…
…he Prefect will issue a decree classifying the municipality for the period specified in article L. 133-15, within three months. The order defines the boundaries of the classified area. Where this does…
…n order to be classified as a tourist resort, the tourist municipalities referred to in article L. 133-11 must implement, if necessary on only a fraction of their territory, actions likely to ensure m…
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