Article 151 sexies
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
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Showing 4651–4660 of 11457 articles for “Art. Rép. Kamowski: AN 25-12-2018 n° 13638”
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
…d after application of a deduction of 10% for each year in which they are held in respect of the financial year in which the capital gain is realised beyond the fifth year when these capital gains rel…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
The costs in respect of protective measures taken after the opening of an estate shall be borne by the estate and recovery thereof shall be pursued in accordance with the procedures and under the guar…
…sident of the judicial court or his/her delegate under the conditions defined in articles R. 1231-2 and R. 1231-3.In the event of a life-threatening emergency, consent is obtained by the public prosec…
The application for authorisation to transfer provided for in article L. 2421-9 is sent to the labour inspector fifteen days before the date set for the transfer. It shall be sent electronically in ac…
…nistered jointly in application of the agreement concluded by the employer, the occupational health and prevention service is placed under the supervision of the joint social and economic committee, w…
The following shall apply in French Polynesia, New Caledonia and the Wallis and Futuna Islands, subject to the adaptations provided for in Article L. 354-1, the provisions of the articles mentioned in…
The administrative authority may place under house arrest, for the purposes of rapid processing and effective monitoring of their asylum application, foreign nationals whose right to remain has ended…
The administrative authority may detain the foreign national referred to in article L. 752-1, provided that detention is necessary to determine the elements on which his asylum application is based, i…
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