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Showing 41–50 of 51798 articles for “Art. L 151-3”
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
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…
I. - Capital gains subject 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…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
I. Individuals 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…
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…
…he conditions set may be revised, at the investor's request: 1° In the event of changes, unforeseeable on the date of completion of the authorised operation, in the economic and regulatory conditions…
I.- Are applicable in the Wallis and Futuna Islands, subject to the adaptation provisions provided for in II, the provisions of the articles mentioned in the left-hand column of the table below, in th…
The obtaining, use or disclosure of a business secret shall also be deemed unlawful where, at the time of obtaining, using or disclosing the secret, a person knew, or ought to have known in the circum…
The use or disclosure of a business secret is unlawful when it is carried out without the consent of its legitimate holder by a person who has obtained the secret under the conditions mentioned in art…
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