Article 150-0 B
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
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Showing 51–60 of 30141 articles for “Art. Cass. 1ère civ. avis 15-12-2021 n° 21-70.022 F-B”
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
The costing committee responsible for proposing the amount of aid is made up of one of the co-chairmen of each commission. For each project, the co-chair of the relevant committee has the casting vote…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
In return for the granting of aid for the production and preparation of long-term cinematographic works, production companies ensure the preservation of these works to enable them to be exploited on a…
…cle 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 Decem…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
Benefits paid by the schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the…
The departmental council may, by deliberation, exempt from property registration tax limited-term leases of buildings, made for a term of more than twelve years, relating to tourist residences subject…
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty the acquisition of buildings that the purchaser undertakes to allocat…
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