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Showing 21–30 of 5503 articles for “Art. 1383-0 B bis”
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
Where this Code provides for summonses, reports or any other documents, or copies thereof, to be delivered or sent by customs officers, such delivery may be made by electronic means, provided that the…
Professional secrecy may not be invoked against customs officials acting within the scope of the powers conferred on them by this Title and by Title II.
The fines, penalties and forfeitures in value provided for by the codes, laws and regulations that the customs administration is responsible for enforcing when they are handed down by a court are reco…
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
I. - A company which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparab…
…s are informed under the conditions provided for in the articles L. 82 C, L. 101 or L. 135 L of the Book of Tax Procedures that a person has had free disposal of property that is the subject of one of…
I. - Contributions paid by farm or agricultural business managers under the group insurance contracts provided for in 2° of article L. 144-1 of the Insurance Code including those managed by an institu…
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…
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