Article 39 octodecies
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
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Showing 8751–8760 of 66875 articles for “Art. I-1-3°”
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The…
The personal data mentioned in 1° of Article R. 142-2 may also be collected, provided that the collection presents a level of protection and guarantees equivalent to those of domestic law:1° By consul…
In order to guarantee the confidentiality and security of the transmission of the individual data mentioned in articles L. 1413-6 and L. 1413-7, the provisions of articles R. 1413-34 to R. 1413-36 are…
The person to whom the request is addressed will forward the information requested without delay to the person designated under the conditions set out in the previous article, by means which guarantee…
The information communicated in application of Article R. 1413-34 shall be kept in a place or on a medium that preserves its confidentiality. Only persons from the National Public Health Agency design…
The communication to the Agence nationale de santé publique, in application of article L. 1413-8, of information covered by medical or industrial secrecy is subject to a written and reasoned request f…
When, in the exercise of the warning mission entrusted to the National Public Health Agency by 6° of Article L. 1413-1, the transmission of information covered by medical or industrial confidentiality…
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