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Showing 491–500 of 36929 articles for “Art. L 312-39”
For the application of 2° of 1 of Article 39, the depreciation of buildings that have given entitlement to the tax reduction provided for in l'article 199 sexvicies are only allowed as a deduction fro…
In accordance with the…
The election to the Board of Directors of the three staff representatives referred to in 5° of article D. 211-39 shall be by single ballot. Each candidate is accompanied by a substitute. In the event…
Where a department has several judicial courts, the public prosecutor may designate one of the public prosecutors of that department to represent, under his authority, all the public prosecutors' offi…
Where they are unable to respond to a request for information or where they refuse to respond to such a request for one of the reasons provided for in articles 695-9-39 to 695-9-42, the departments an…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
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…
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…
The following offences shall be tried in accordance with the conditions laid down in the third paragraph of Article 398, when they are punishable by a sentence of less than or equal to five years' imp…
I. - Pursuant to 8° of Article 6-2 of Organic Law No. 99-209 of 19 March 1999, subject to the adaptations provided for in II, III and IV, the following shall apply ipso jure in New Caledonia: 1° Artic…
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