Article 39 bis
…or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951 to 1969, with a view to acquiring equipment, furniture an…
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Showing 4301–4310 of 62372 articles for “Art. comité juridique of 3 June 2020”
…or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951 to 1969, with a view to acquiring equipment, furniture an…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
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…
…ome 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 expenses, allocated to their business and which…
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…
The Minister or the director of the judicial registry services of the judicial court shall refuse to register declarations that do not satisfy the legal conditions.The declarant shall be notified of t…
Organising one of the events defined in article L. 331-2 in breach of a ban is punishable by one year's imprisonment and a fine of €15,000.
The provisions of the deposit account agreements referred to in I of Article L. 312-1-1 governing payment transactions are subject to the provisions of this chapter.
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