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Showing 31–40 of 51798 articles for “Art. L 151-3”
The examining magistrate may request by letter rogatory any judge of his court, any examining magistrate or any officer of the judicial police, who shall in this case notify the public prosecutor, to…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
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…
…uthorisation requirement set out in this chapter: 1° Where the investment is made between entities all belonging to the same group, i.e. more than 50% of the capital or voting rights are held, directl…
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
The remuneration received in respect of the permanence of care exercised in application of article L. 6314-1 of the Public Health Code by doctors or their replacements established in an area character…
Where the construction lease provided for by the articles L. 251-1 to L. 251-8 of the Code de la construction et de l'habitation is accompanied by a clause providing for the transfer of ownership of t…
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