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Showing 4461–4470 of 41014 articles for “Art. s. L 237-18 · L 237-19 · L 237-15”
The provisions of Articles L. 722-6 to L. 722-8, L. 722-18 to L. 722-20 do not apply to financial relations between : 1° On the one hand, New Caledonia and, on the other hand, mainland France, Guadelo…
I.-It is an offence punishable by one year's imprisonment and a fine of 15,000 euros to:-engaging in or assisting in any of the transactions referred to in articles L. 211-1 and L. 211-4 without compl…
I.-The delegated sports federations are responsible for organising the medical surveillance to which their licence holders registered on the list of elite sportsmen and women mentioned in the first pa…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
I. - The tax is borne by the seller or exporter. It is payable, under their responsibility, by the intermediary established for tax purposes in France participating in the transaction or, in the absen…
I. - Subject to the provisions of article 150 VI and those specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised on the disposal for va…
The gross capital gain or loss realised on the disposal of property or rights mentioned in articles 150 U to 150 UC is equal to the difference between the disposal price and the acquisition price by t…
I. - A declaration, in accordance with a model drawn up by the administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is file…
I. - The income tax corresponding to the capital gain realised on the property or rights mentioned in articles 150 U to 150 UC is paid by the individual, company or group that transfers the property o…
I. - The transfer price to be used is the actual price as stipulated in the deed. Where a concealment of price is established, the price stated in the deed must be increased by the amount of such conc…
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