Article 39 quaterdecies
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…
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Showing 5161–5170 of 5658 articles for “Art. L134-12”
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. For the purposes of this Code, all goods the import or export of which is prohibited on any grounds whatsoever, or subject to restrictions, quality or packaging rules or special formalities, are de…
The enforcement measures provided for in Article L. 412-1 : 1° The provisions of Articles 1 to 7 and 9 to 11 of Commission Delegated Regulation (EU) 2019/2013 of 11 March 2019 supplementing Regulation…
I.-Subject to the provisions of II, the articles mentioned in the left-hand column of the following table shall apply in New Caledonia, in the wording indicated in the right-hand column of the same ta…
I.-Subject to the provisions of II, the articles listed in the left-hand column of the table below shall apply in French Polynesia in the wording indicated in the right-hand column of the same table:A…
I.-The Autorité de contrôle prudentiel et de résolution is responsible for :A.-In the banking, payment services and investment services sector:1° Credit institutions ;2° The following personsa) Invest…
For the application of this book in the Wallis and Futuna Islands: 1° Access to work for foreign nationals is exercised under the conditions laid down by the legislation and regulations applicable loc…
The identification of a person by his or her genetic fingerprints may only be sought:1° In the context of investigation or enquiry measures carried out in the course of legal proceedings;2° For medica…
The following are authorised to issue negotiable debt securities: 1. Credit institutions, investment firms and the Caisse des Dépôts et Consignations, subject to compliance with the conditions laid do…
I. - Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of t…
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