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Showing 29612970 of 56672 articles for Art. Cass. 3e Civ. 18-1-2018 n° 15-27.525

French General Tax CodeIn force
III: Provisions common to property liable to direct local taxes

Article 1518 A bis

For the assessment of local taxes, the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1-0 quinquies : Maintenance of tax deferrals for certain professional capital gains

Article 151-0 octies

The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Paragraph 2-1: Establishing the biological profile of athletes falling within the scope of Article L. 230-3

Article R232-67-15

Where the Committee confirms its initial position, the College may initiate disciplinary proceedings against the athlete concerned for an alleged breach of the provisions of article L. 232-9. The athl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Provisions common to property liable to direct local taxes

Article 1518 A quinquies

I. - 1. With a view to establishing the property tax on built-up properties, the business property tax, the council tax on second homes and other furnished premises not allocated to the principal dwel…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Preliminary subsection: Prohibition on using the services of a person who has been the subject of an anti-doping sanction

Article R232-41-15

The Secretary General of the French Anti-Doping Agency shall inform the World Anti-Doping Agency, the International Federation concerned and, where applicable, the foreign National Anti-Doping Organis…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies C

Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies A

I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies B

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…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Subsection 1: Temporary suspension of right to practise on grounds of infirmity or medical condition

Article R4221-15-2

I. - The decision of the regional or central council shall be notified by registered letter with acknowledgement of receipt to the pharmacist concerned, to the national council, to the director genera…

AI translation · Updated 3 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 3: Assessment

Article L214-24-15

Under the conditions laid down in the general regulations of the Autorité des marchés financiers, AIFs or their management companies shall ensure that the valuation function is performed by :1° An ext…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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