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Showing 3051–3060 of 4110 articles for “Art. 757 B”
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies and realised by an individual on the occasion of the free transfer of a sole proprietorship may benefit from the follo…
…and generally any other companies, corporations or enterprises whose registered office is situated abroad regardless of when they were created;2° Interest, income and profits from interest shares and…
I.-Access to personal data in the national health data system may only be authorised for the purposes of processing:1° Contributing to a purpose mentioned in III of Article L. 1461-1 and meeting a pub…
…g of II of Article L. 233-16 of the Commercial Code. This second undertaking is referred to as a "subsidiary undertaking". Any subsidiary undertaking of a subsidiary undertaking is considered a subsid…
I.-1. The place of supply of the services referred to in 10°, 11° and 12° of Article 259 B is deemed to be in France when they are provided to non-taxable persons who are established, have their domic…
I. - 1. When an AIFM established in a third country and whose reference Member State is France intends to manage units or shares of AIFs established in another Member State of the European Union, eith…
Sont soumis aux droits de mutation à titre gratuit : 1° Movable and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making…
I. - Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classif…
I.-The risk analysis and measurement system referred to in Article R. 332-13 is described in the internal control report referred to in Article R. 336-1 and comprises : 1° A written loan investment po…
…ed in 1° of article L. 6332-3: 1° Apprenticeship and professionalisation contracts at the level set by the branches or, failing that, by a collective agreement between the representative employers' an…
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