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Showing 51–60 of 383 articles for “Art. 154 quinquies”
Non-repayable assistance provided to sociétés d'habitations à loyer modéré, sociétés de crédit immobilier and companies or bodies whose purpose is the construction of residential buildings and whose l…
The warehousing of agricultural production by a farmer subject to an actual taxation system with a third party and then, where applicable, its repossession does not result in the recognition of a prof…
Daily allowances paid by or on behalf of social security and mutualité sociale agricole bodies are subject to income tax in accordance with the rules applicable to salaries and wages, with the excepti…
Interest on special series of current account Treasury bills denominated in euros which are reserved for international organisations, foreign sovereign States, central banks or the financial instituti…
The withholding taxes or levies provided for in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B are not applicable to income and profits received or realised by a legal entity whi…
1. Profits made in France by foreign companies shall be deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.T…
Reservist customs officers sign a contract of employment for a period of between one and five years, which sets out their obligations in terms of availability and initial and ongoing training, and whi…
In order to establish the offences referred to in Articles 414, 414-2, 415 and 459, to gather evidence thereof and to seek out the perpetrators, accomplices and those who participated as interested pa…
The services and establishments of the State and other public authorities are required to communicate to the agents of the Directorate General of Customs and Excise all information and documents in th…
In order to investigate and establish offences under this Code relating to tobacco, customs officials in categories A and B have access to information contained in the processing operations provided f…
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