Article 38 sexies
…1-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of shares in that company, taxation of the income booked in respect of these rebates by that…
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Showing 6641–6650 of 36311 articles for “Art. CA Toulouse 11-3-2020”
…1-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of shares in that company, taxation of the income booked in respect of these rebates by that…
…rd-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 lease entered into under the conditions provided for by the
…perating either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951 to 1969, with a v…
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…
…ers 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 elements of the…
…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 capital gains…
Where the provisions of this code stipulate that information or a decision must be communicated to a foreign national in a language that he understands, this information may be provided either by mean…
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…
In order to better guarantee the protection of children and to combat the illegal entry and residence of foreign nationals in France, the fingerprints and a photograph of foreign nationals declaring t…
Foreign nationals mentioned in article L. 233-2.
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