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Showing 41–50 of 4438 articles for “Art. 1383-0 B”
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…
I.-Persons who intervene, in their name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the condition…
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…
…Proceeds from the investment of the portion of sums received from the issue of securities covered by the provisions of Article L. 228-97 of the French Commercial Code transferred outside France to a…
…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…
…ial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is made up of the balance of the distributions referred to in 7 and 7 bis of the same II and in 1 of II of article 163…
…ation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto as define…
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