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Showing 5251–5260 of 62763 articles for “Art. Arrêté DEVL1507007A of 23-3-2015”
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…
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 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
The Minister or the director of the judicial registry services of the judicial court shall refuse to register declarations that do not satisfy the legal conditions.The declarant shall be notified of t…
Organising one of the events defined in article L. 331-2 in breach of a ban is punishable by one year's imprisonment and a fine of €15,000.
The provisions of the deposit account agreements referred to in I of Article L. 312-1-1 governing payment transactions are subject to the provisions of this chapter.
An employer may not rely on the provisions applicable to the secondment of employees when, in the State in which it is established, it carries out activities relating solely to internal or administrat…
I.-The Board of Directors of the Regional Health Agency is made up of :1° Representatives of the State ;2° Members of the boards and councils of the local health insurance bodies within its jurisdicti…
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