French General Tax CodeIn force
XXVI: Deductions on capital gains provided for in article 244 bis
Article 244 quater A
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Showing 1931–1940 of 38534 articles for “Art. s. L. 622-24 & L. 622-26”
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…s and descendants, have together exceeded 25% of these profits at any time during the last five years. The levy is in full discharge of the income tax due on the sums that have borne it.The levy refer…
…s capital gains realised by these same persons when an issuing company repurchases its own securities. The same applies to capital gains realised by international organisations, foreign States, centra…
When the public prosecution for an offence that has caused harm to a victim is extinguished by the payment of a fixed fine for a misdemeanour, the victim may nevertheless ask the public prosecutor to…
When fixed-rate fines, reduced fixed-rate fines and increased fixed-rate fines apply to a legal entity, their amount is quintupled.
For the examination of extradition requests concerning the perpetrators of acts of terrorism, the Public Prosecutor at the Paris Court of Appeal, the First President of the Paris Court of Appeal and t…
The person concerned by the freezing order may also enquire, at the registry of the investigating judge, about the avenues of appeal against the freezing order available in the issuing State and menti…
…r the same procedure, subject to article 145-3, the total period of detention not exceeding two years. This period is increased to three years for the investigation of the offence referred to in Artic…
The articles 706-88 to 706-94 of this code are not applicable to the offences provided for in articles 421-2-5 to 421-2-5-2 of the Criminal Code.
…RBIKE ACROBATICS EVENTS(art. A331-22 and A331-23) DefinitionEvents featuring acrobatics on motorbikes.Rules relating to the circuit or courseThe length and nature of the track are free. The minimum wi…
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