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Showing 2641–2650 of 67537 articles for “Art. 38 quinquies 1-a”
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from th…
Open the article to read the full text in English.
The four units (UC) making up the vocational diploma in youth, popular education and sport are defined by the following professional skills: In the two cross-disciplinary units (UC), whatever the spec…
The assessment situation for the certification of transversal transferable units 1 (UC 1) and 2 (UC 2) is carried out by means of the production of a personal written document and an interview as prov…
A candidate who fails a certification test may be entitled to a second assessment session during the training session.
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
1. Companies operating either a daily newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised…
The declining balance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured betw…
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
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