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Showing 1521–1530 of 4604 articles for “Art. 15 Nov 2023”
…the Monetary and Financial Code are treated as assets;2° The assets mentioned in I of A of article 1594-0 G are not considered to be assigned to the operation of the business.III. - The provisions of…
…rrals, which are maintained until the deadline mentioned in 2°. The first paragraph of V of Article 151 octies B applies to the member of the converted company or body until the deadline mentioned in…
I. - Subject to the provisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through a…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…ls who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable pursuant to…
…t, liberal or agricultural activity on a professional basis within the meaning of IV of the article 155; 2° The contribution relates to all of the rights or shares required to carry on the business, h…
…dered to be assets allocated to the exercise of the profession within the meaning of I of l'article 151 nonies ;3° The transferor ceases to hold any position in the sole proprietorship transferred or…
…e provided for in Article 138-3 of this Code, the article 132-45-1 of the Criminal Code or article 515-11-1 of the Civil Code, which may be ordered by the competent court.
Where, in the cases and in accordance with the procedures laid down by decree, the victim's complaint is submitted electronically, the record of receipt of the complaint shall be drawn up in accordanc…
Implementation of the procedure provided for in this section does not prevent the Public Prosecutor from simultaneously issuing a summons to appear in court pursuant to Article 390-1. The referral to…
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