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Showing 161–170 of 52259 articles for “Art. 1 quater”
Persons who design or publish management or accounting software or cash register systems or who intervene technically in the functionalities of these products directly or indirectly affecting the keep…
Customs officers in reserve may carry out temporary back-up duties at the request of the officials under whose authority they are placed, or specialist duties corresponding to their professional quali…
As part of the fight against undeclared profit-making activities that undermine public order and public security, officers from the Directorate General of Public Finance, the Directorate General of Cu…
Customs officials, officials placed under the authority of the Minister for Agriculture, officials of the National Establishment for Agricultural and Sea Products and officials of the Office for the D…
…nation of the tax base, the control and the collection of the tax can only relate to a period after 1st January of the second year preceding the year during which the existence of the claim was reveal…
…l use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.
Companies and legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particul…
…n or body, to the competent public accountant, on the basis of a special declaration, no later than 15 October of the year following that in which the income subject to the contribution is received. S…
The chargeable event for the tax provided for in article 300 bis is the completion of the calendar year during which the matchmaking service referred to in the same article 300 bis is provided in Fran…
The order of secondment or secondment for civil servants, or the contract for contract staff, specifies the court of appeal within whose jurisdiction the specialist assistant will perform his or her d…
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