Article 39 duodecies
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…
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Showing 8101–8110 of 8145 articles for “Art. 1352-9”
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…
The public prosecutor, as long as the public prosecution has not been initiated, may propose, directly or through an authorised person, a penal composition to a natural person who admits having commit…
The professional practice standard relating to knowledge of the entity and its environment and assessment of the risk of material misstatement of the financial statements, approved by the Minister of…
I.- Subject to the adaptations provided for in II, the articles of Chapter VI of Title II of Book I of this Part mentioned in the left-hand column of the table below, in the wording indicated in the r…
I. - The number and distribution of community councillor seats are established:1° Either in accordance with the procedures set out in II to VI of this article;2° Or, in communities of communes and agg…
I.-The application for authorisation to obtain the early access provided for in Article L. 5121-12 is sent by electronic means, by the holder of the exploitation rights or his authorised representativ…
SPECIFICATIONSThe following provisions apply in the absence of specific provisions set out in the decree for the term in question.A. - Clauses general to all specific environmentsClause 1. - The schoo…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the d…
The standard of ethics "securing the interventions of the statutory auditor-application of the fundamental principles of behaviour", approved by the Minister of Justice, is shown below: Ethical standa…
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
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