French General Tax CodeIn force
VII bis: Taxation of capital gains realised on the sale of a right to build on a property
Article 238 octies A
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Showing 1301–1310 of 31960 articles for “Art. R. 145-23”
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Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
…r the normal period of use of the property remaining at that date since its acquisition by the lessor. For the latter buildings, in the event of a subsequent sale, the two-year period referred to in b…
…se financial years, Article 206 shall apply to the company, with effect from that same financial year. The condition mentioned in 3° of this II is assessed on the opening date of the first financial y…
I. - The persons referred to in 1°, a of 2°, 4°, 9° and 10° of A of I of Article L. 612-2 shall notify the Autorité de contrôle prudentiel et de résolution of the appointment and reappointment of the…
I. - In companies with between eleven and less than fifty employees, where there is no trade union representative in the company or establishment, company or establishment agreements may be negotiated…
In order to be extended, the branch agreement or professional agreement must, unless justified, include the specific stipulations mentioned in Article L. 2232-10-1 for undertakings with fewer than fif…
A magistrate from the judiciary is appointed to perform the duties of Government Commissioner to the Conseil des maisons de vente. The Government commissioner is assisted by a person who has not been…
…orcement Committee shall issue a reasoned decision upon referral to it by the Government Commissioner. No sanction may be pronounced without the complaints having been communicated to the person menti…
…or to the opening judgment. This prohibition applies on pain of nullity of the assignment or transfer.
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