Article L143-15-1
The order of preference between creditors registered on the business and creditors registered on an element of the business is determined by the dates on which the respective titles were published. Cr…
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Showing 3121–3130 of 9704 articles for “Art. CJEU – Agro – 16 Feb. 2017 – C-507/15”
The order of preference between creditors registered on the business and creditors registered on an element of the business is determined by the dates on which the respective titles were published. Cr…
…ied out by the trader, a failure on his part to comply with his obligations under Regulation (EU) 2016/679 of 27 April 2016 and Law No. 78-17 of 6 January 1978 on data processing, data files and indiv…
The net gains and distributions mentioned in I and II of article 150-0 A must be declared under the conditions set out in 1 of the article 170.
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Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
…Repealed); 2. To the net gain realised since the opening of a share savings plan defined in Article 163 quinquies D in the event of withdrawal of securities or cash or redemption before the expiry of…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
I. - Subject to the provisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through a…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
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