Article 209 quater
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
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Showing 311–320 of 50814 articles for “Art. I · CE 12 October 2018 n° 401292 · TA Rennes 13 December 2001 · BOI-BIC-PVMV-20-40-20”
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
I.-In the event of an election of all the members of a Board, in order to allow for a subsequent renewal by half, lots are drawn after the election in accordance with the procedures laid down in the e…
French nationals who have the option of renouncing French nationality in the cases referred to in this title may exercise this option by declaration made in accordance with articles 26 et seq. He may…
In the cases referred to in the previous article, no one may repudiate French nationality unless he proves that he has by descent the nationality of a foreign country.
The provisions contained in articles 19-3 and 19-4 are not applicable to children born in France to diplomatic agents or career consuls of foreign nationality. However, these children have the option…
A French national who enlists in the French armed forces loses the right of repudiation.
A child's parentage only has an effect on the child's nationality if it is established during the child's minority.
When they do not have the status of judicial police officer pursuant to article 16-1 A, active or retired national police officers and national gendarmerie military personnel who had the status of jud…
1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed…
On the basis of a contract that complies with good hospital pharmacy practice, the principles of which are laid down by order of the Minister for Health, and after obtaining the opinion of the regiona…
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