Article 38 septies
…ferral of taxation until one of the events mentioned in II of this article. The asset(s) given or received in exchange for the farmland may also be shares in companies whose main activity is agricultu…
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Showing 4901–4910 of 34678 articles for “Art. CE 27-3-2020 n° 428234”
…ferral of taxation until one of the events mentioned in II of this article. The asset(s) given or received in exchange for the farmland may also be shares in companies whose main activity is agricultu…
…ancial year for which the company is subject to a real tax regime.II. - In the event of the sale or cessation of operations less than five years after the creation or acquisition of the business, the…
…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 during the same financia…
…her by means of forms written in this language or through an interpreter. The interpreter's assistance is compulsory if the foreign national does not speak French and cannot read.If necessary, the int…
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…
Foreign nationals mentioned in article L. 233-2.
…Swiss Confederation, the nationals referred to in the first paragraph are those of the Republic of Iceland, the Principality of Liechtenstein and the Kingdom of Norway.
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
…n to comply with the obligation to leave French territory.The administrative authority may only reduce the period provided for in the first paragraph in an emergency and may only extend it in exceptio…
Foreigners within the meaning of the present code are persons who do not have French nationality, either because they have a foreign nationality or because they have no nationality. Foreigners within…
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