Article 39 octodecies
…acquired, on the effective date of this option, by the non-depreciable elements of their fixed assets.This recognition must be made in the accounts no later than the close of the first financial year…
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Showing 4291–4300 of 33916 articles for “Art. s. 815-3”
…acquired, on the effective date of this option, by the non-depreciable elements of their fixed assets.This recognition must be made in the accounts no later than the close of the first financial year…
…cit thus cancelled may no longer be carried forward against the profits of subsequent financial years.By way of derogation from the above provisions, taxation of the net long-term capital gain realise…
…r the financial years ending during the term of the leasing contract, without exceeding fifteen years. However, when the property is acquired by the company or the leasing contract is terminated, the…
Where the provisions of this code stipulate that information or a decision must be communicated to a foreign national in a language that he understands, this information may be provided either by mean…
European Union citizens who have ceased their professional activity in France and their family members may acquire the right of permanent residence under conditions that derogate from the five-year pe…
…ata and by the loi n° 78-17 du 6 janvier 1978 relative à l'informatique, aux fichiers et aux libertés.
Foreign nationals mentioned in article L. 233-2.
For the purposes of this Book, and under the conditions it lays down, nationals of States which are not members of the European Union and which are parties to the Agreement on the European Economic Ar…
The conditions for the application of this chapter shall be laid down by decree in the Conseil d'Etat.
…ovided for in the first paragraph in an emergency and may only extend it in exceptional circumstances.
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