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Showing 46514660 of 11457 articles for Art. Rép. Kamowski: AN 25-12-2018 n° 13638

French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies B

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies A

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…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 2: Special rules

Article R218

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…

AI translation · Updated 6 Nov 2023Open Article
French Public Health CodeIn force
Subsection 1b: Harvesting of haematopoietic cells from bone marrow or peripheral blood from an adult donor

Article R1241-4

…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…

AI translation · Updated 5 Nov 2023Open Article
French Labour CodeIn force
Section 2: Procedure applicable in the event of a partial transfer of an undertaking or establishment

Article R2421-17

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…

AI translation · Updated 4 Nov 2023Open Article
French Labour CodeIn force
Subsection 3: Prevention and occupational health services common to undertakings constituting an economic and social unit.

Article D4622-13

…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…

AI translation · Updated 2 Nov 2023Open Article
French Consumer CodeIn force
Chapter IV: Penalties

Article L354-3

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…

AI translation · Updated 8 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Section 1: Specific cases of house arrest and administrative detention

Article L752-1

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…

AI translation · Updated 8 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Section 1: Specific cases of house arrest and administrative detention

Article L752-2

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…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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