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Showing 4921–4930 of 34819 articles for “Art. 3 · CE 28 July 2011 n° 313279”
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
…the financial years 1951 to 1969, with a view to acquiring equipment, furniture and other assets necessary for the operation of the newspaper, or to cover expenditure likely to be charged to an accou…
…ssement rural and sociétés whose principal activity is agricultural, within the meaning of article 63 of this Code, which are liable for corporation tax may, on option, be the subject of a deferral of…
…ancial year for which the company is subject to a real tax regime.II. - In the event of the sale or cessation of operations less than five years after the creation or acquisition of the business, the…
…the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capital gains over capital losses of the same nature recorded during the same financia…
…her by means of forms written in this language or through an interpreter. The interpreter's assistance is compulsory if the foreign national does not speak French and cannot read.If necessary, the int…
European Union citizens who have ceased their professional activity in France and their family members may acquire the right of permanent residence under conditions that derogate from the five-year pe…
Foreign nationals mentioned in article L. 233-2.
…Swiss Confederation, the nationals referred to in the first paragraph are those of the Republic of Iceland, the Principality of Liechtenstein and the Kingdom of Norway.
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
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