Article 151 octies A
I. Individuals 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…
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Showing 21–30 of 850 articles for “Art. 151-0”
I. Individuals 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…
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 applicat…
An order of the Minister for the Economy sets the list of documents and information to be provided in support of prior applications for examination of an activity and for authorisation as provided for…
Any commitment, agreement or contractual clause that directly or indirectly makes a foreign investment in one of the areas mentioned in I of article L. 151-3 is null and void when this investment has…
When the Minister enjoins an investor, pursuant to 1° of I and II of Article L. 151-3-1, to submit an application in order to regularise its situation, the injunction shall specify the documents and i…
If an investment is made without prior authorisation, if prior authorisation is obtained by fraud, if the requirements of II of article L. 151-3 are disregarded, if decisions or injunctions issued on…
I.-The conditions mentioned in II of article L. 151-3 are primarily intended, in accordance with the principle of proportionality, to : 1° Ensure the continuity and security, on national territory, of…
Within thirty working days from the date of receipt of an application for authorisation, the Minister responsible for the economy will inform the investor who submitted the application either that the…
The following constitutes an investment within the meaning of Article L. 151-3: 1° acquiring control, within the meaning ofArticle L. 233-3 of the French Commercial Code, of an entity governed by Fren…
The Minister responsible for the economy shall refuse, by reasoned decision, the investment authorisation requested, if the implementation of the conditions provided for in article R. 151-8 is not suf…
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