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Showing 12411250 of 6436 articles for Art. Option exercise gain/loss formulas

French Commercial codeIn force
Subsection 2: Provisions applicable to professional non-trading companies

Article R814-138

With effect from the cessation of his activity, a partner loses the rights attached to his status as a partner, with the exception, however, of remuneration relating to capital contributions and his s…

AI translation · Updated 4 Nov 2023Open Article
French Labour CodeIn force
Section 2: Control by the administrative authority

Article D3345-7

…the signatory parties at company level, the latter indicate, in the agreement that they submit, the option or options proposed by the branch agreement that they choose to retain or, if the branch agre…

AI translation · Updated 4 Nov 2023Open Article
French Commercial codeIn force
Paragraph 1: Acts relating mainly to the family

Article A444-70

The surviving spouse's option to acquire or allocate the predeceased's own property or to take joint property (number 24 in table 5) gives rise to the collection of a proportional fee, according to th…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 72 B

An indemnity intended to cover damage to crops caused by events of climatic origin which is acquired in respect of a financial year, but covers a loss actually incurred in respect of a subsequent fina…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Chapter I: Opening of estates, universal title and seisin

Article 724-1

The provisions of this Title, in particular those concerning the option, indivision and partition, apply as appropriate to universal legatees and donees or to universal titlees, where they are not der…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 bis I

I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Income from receivables, deposits and guarantees

Article 124 B

The taxation regime for gains derived by natural persons from disposals made directly or through intermediaries, of debt securities negotiable on a regulated market pursuant to a specific legislative…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5: Special regime applicable to forestry operations

Article 76 A

Capital gains realised on the disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitatio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis HS

Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Subsection 2: Professional rules

Article R1132-13

The genetic counsellor helps each person who consults him or her with the same conscience and without discrimination, whatever feelings he or she may have towards that person, and without seeking to e…

AI translation · Updated 5 Nov 2023Open Article
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