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Showing 41–50 of 61296 articles for “Art. s. L 561-45-1 s.”
1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…
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…
For the purposes of this chapter, the notion of business relationship means the professional or commercial relationship with the customer and includes, where applicable, the beneficial owner. In the c…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
I. - Income from shares, corporate units or profit shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign State…
I. - Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are n…
A foreign national who has been granted refugee status or subsidiary protection pursuant to this Book shall be issued with a residence permit under the terms and conditions laid down in Chapter IV of…
I. - The Autorité de contrôle prudentiel et de résolution shall have the power, with regard to the fight against money laundering and terrorist financing, to impose its obligations on the persons ment…
The cooperative building societies designated in Article L. 432-2 of the Code de la construction et de l'habitation, whose members are subject to the provisions of
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
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