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Showing 11–20 of 5170 articles for “Art. 14 sept. 2011”
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
Officials of the Directorate-General for Customs and Indirect Taxation and officials of the Directorate-General for Enterprise may, on request or spontaneously, disclose to each other all information…
Customs and excise officials and the other persons mentioned in Article L. 5112-1-22 of the Transport Code may disclose to each other, either spontaneously or on request, all documents and information…
I. - A salaried reserve customs officer who carries out a period of employment or training as part of the Customs Administration's operational reserve during his working hours must, where the duration…
Officials of the administrations of the other Member States of the European Union, duly authorised by the requesting authority by means of a written mandate and authorised by the French administration…
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
I. - Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 ma…
1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…
…nition of a microenterprise given in Article 2(3) of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in applic…
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