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Showing 2431–2440 of 57821 articles for “Art. Cass. 3e civ. 3-2-2010 n° 08-21.333”
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The…
The Cour nationale du droit d'asile (National Court of Asylum) comprises panels, each comprising: 1° A president appointed : a) either by the vice-president of the Conseil d'Etat from among the member…
The Board of Directors of the Office français de l'immigration et de l'intégration deliberates on the annual activity report presented by the Director General, which includes quantitative and qualitat…
The long-stay visa is issued automatically to the spouse of a French national. It may only be refused in cases of fraud, annulment of the marriage or threat to public order.
Simple adoption is permitted regardless of the age of the adopted person.
The committee gives a reasoned decision. The hearing takes place and the decision is given in chambers. The debate is oral; the claimant may be heard in person at his request or that of his counsel; h…
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