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Showing 1641–1650 of 38184 articles for “Art. L 227-15”
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
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…
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. 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…
In the event of a complaint filed for an offence punishable by at least three years' imprisonment committed by the victim's spouse, cohabiting partner or partner bound to her by a civil solidarity pac…
Where, in the cases and in accordance with the procedures laid down by decree, the victim's complaint is submitted electronically, the record of receipt of the complaint shall be drawn up in accordanc…
Implementation of the procedure provided for in this section does not prevent the Public Prosecutor from simultaneously issuing a summons to appear in court pursuant to Article 390-1. The referral to…
In the event of non-compliance with any of the obligations laid down in articles R. 212-10-11 to R. 212-10-13, the rector of the academic region may proceed :1° Suspend the authorisation of the traini…
The members of the Commission départementale d'aménagement cinématographique (Departmental Cinematographic Development Commission) shall maintain secrecy with regard to both the deliberations and the…
…d by the schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the taxable inc…
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