Article 39 quindecies
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
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Showing 8811–8820 of 60148 articles for “Art. 197 A”
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
1. Towing operations carried out under the conditions set out in articles 257 to 259 above are also reserved for the French flag: a) within the ports or territorial waters of mainland France and the F…
Individual rights in the process of being built up may be transferred to any other retirement savings plan. The transfer of rights does not entail any change in the conditions for their purchase or li…
The requisition of ownership of all or part of an item of movable property entails ipso jure, within the limits of the requisition, the cancellation or reduction of the insurance contracts relating to…
I. - Taxable persons are authorised to receive or import goods free of value added tax if they are destined for a supply for export, an exempt supply under I of article 262 ter, a supply where the pla…
I. - When a payment service provider, other than a credit institution, with its registered office in mainland France, Guadeloupe, French Guiana, Martinique, Reunion Island, Mayotte or Saint-Martin, wi…
Direct or indirect propaganda or advertising in favour of tobacco, tobacco products or the ingredients defined in article L. 3512-2, as well as any free distribution or sale of a tobacco product at a…
At the expiry of the eighteen-month period provided for in Article L. 612-21, or at any time before the expiry of that period at the written request of the applicant, a notice shall be published in th…
The foreign national may apply to the president of the administrative court to have the detention decision provided for in article L. 754-3 annulled within forty-eight hours of being notified, in orde…
Without prejudice to the provisions of Article L. 5126-1 :1° Internal-use pharmacies may prepare sterile medical devices or their accessories for healthcare professionals and biologists in charge of m…
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