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Showing 16611670 of 57478 articles for Art. CE 15 Apr 2016 n° 390457 and 390774

French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies C

…to the members of the converted company or body, that no changes are made to the accounting entries and that the taxation of profits, gains and capital gains not taxed at the time of the conversion re…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies A

…ls who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable pursuant to…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies B

…ubject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares to a company subject…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies A

…ctivity must have been carried on for at least five years;2° The transfer is made for consideration and relates to a sole proprietorship or to all of the rights or shares held by a taxpayer who carrie…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Section 3: Exemptions

Article D3335-15-1

…ph of article L. 3335-4 are granted by the Préfet de département or, in Paris, by the Préfet de police or, in the département of Bouches-du-Rhône, by the Préfet de police des Bouches-du-Rhône.

AI translation · Updated 3 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Subsection 3: Provisions relating to the recognition and enforcement by the French judicial authorities of a European Investigation Order issued by another Member State

Article D47-1-15

…here the issuing authority has indicated in the European Investigation Decision that, because of procedural deadlines, the seriousness of the infringement or other particularly urgent circumstances, a…

AI translation · Updated 6 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 1: Freedom of establishment

Article R4322-15-1

…designated by order of the Minister for Health comprises :1° The Regional Director for Youth, Sport and Social Cohesion or his/her representative, as Chairman ;2° The Director General of the Regional…

AI translation · Updated 2 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 1: Freedom of establishment

Article R4322-15-2

The regional directorate for youth, sport and social cohesion provides the committee's secretariat.

AI translation · Updated 2 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 3: Common provisions

Article R4342-15-1

The competent authority's assessment of the applicant's command of the French language results in a decision that may be appealed to the administrative court with territorial jurisdiction.

AI translation · Updated 2 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 4: Prevention of acts of terrorism

Article 706-25-15

…es of specialist assistant for the prevention of acts of terrorism with the public prosecutor's office may be carried out by category A or B civil servants as well as persons holding, in subjects defi…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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