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Showing 5961–5970 of 64618 articles for “Art. I-3-2°”
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…
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
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…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
The Cour nationale du droit d'asile (National Court of Asylum) comprises panels, each comprising: 1° A president appointed : a) either by the vice-president of the Conseil d'Etat from among the member…
The Board of Directors of the Office français de l'immigration et de l'intégration deliberates on the annual activity report presented by the Director General, which includes quantitative and qualitat…
The long-stay visa is issued automatically to the spouse of a French national. It may only be refused in cases of fraud, annulment of the marriage or threat to public order.
The committee gives a reasoned decision. The hearing takes place and the decision is given in chambers. The debate is oral; the claimant may be heard in person at his request or that of his counsel; h…
The Institut national du sport, de l'expertise et de la performance is administered by a Board of Directors. It includes a scientific, medical and training council as well as a council for the life of…
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