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Showing 8001–8010 of 37590 articles for “Art. 815-3 al. 8”
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…
…paper, which is admitted free of tax up to a limit of:90% of the profit for the financial year 1970,80% of the profit for the financial year 1971,60% for general publications and 80% for daily newspap…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
…s 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 capital gains over capital losses of the same nature recorded du…
…anuary 2021 and 30 June 2023 and is preceded by a financing agreement accepted by the lessee as of 28 September 2020, and no later than 31 December 2022, and which are allocated by the lessee to its c…
…reter, as well as the day and the language used, shall be indicated in writing to the foreign national.
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…
…regard to the processing of personal data and on the free movement of such data and by the loi n° 78-17 du 6 janvier 1978 relative à l'informatique, aux fichiers et aux libertés.
Foreign nationals mentioned in article L. 233-2.
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