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Showing 10311040 of 43102 articles for Art. Cass. com. 15-3-1994 n° 740 P

French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies

I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 4: Commencement of duties.

Article R6152-15

Practitioners appointed under 4° or 5° of article R. 6152-7 are classified in the post of hospital practitioner, taking into account :1° The legal length of national service and compulsory military se…

AI translation · Updated 31 Oct 2023Open Article
French General Tax CodeIn force
A: Periodic updating of the rental value of built and unbuilt properties

Article 1518 ter

I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4c: Partial deductibility of the general social contribution

Article 154 quinquies

I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 UB

I. - Net gains from transfers for valuable consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Chapter I: Rules governing the practice of the profession

Article L4311-15

Persons who obtained the evidence of formal qualifications or authorisation required to practise the profession of nurse before they entered the profession, and persons who did not practise the profes…

AI translation · Updated 7 Nov 2023Open Article
French Intellectual Property CodeIn force
Chapter Va: Withholding

Article L335-15

I. - When goods suspected of infringing copyright or related rights are detained after a request mentioned in Article L. 335-10 has been accepted, goods transported in small consignments may be destro…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
E: Additional tax on undeveloped property

Article 1519 I

I. - An additional tax to the property tax on non-built-up properties is introduced for the benefit of the municipalities and public establishments for inter-municipal cooperation with their own taxat…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Single chapter: Processing of personal data known as the "interministerial information system for victims of attacks and disasters".

Article R2-15-5

The right to object provided for in Article 21 of the aforementioned Regulation does not apply to the processing of personal data of the persons mentioned in 1°, 2° and 3° of Article R. 2-15-1 by auth…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
C: Minimum rental value

Article 1518 B

…ntal value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 1976 may not be less than two-th…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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