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Showing 61–70 of 383 articles for “Art. 154 quinquies”
The findings of the laboratories of the Ministry of the Economy and Finance are definitive with regard to : a) the determination of the specific elements of the entry of goods in the temporary admissi…
Industrial equipment, as well as the products required for their operation and maintenance, used on the continental shelf or in the exclusive economic zone for the exploration or exploitation of hydro…
The operator's obligations and responsibilities are set out in an undertaking. This commitment is guaranteed.
1. A veterinary inspection fee is charged on imports into the customs territory, under all customs procedures, of animal products or products of animal origin, live animals and feed of non-animal orig…
I. - The recovery of the debts mentioned in article 349 ter, the amount of which is greater than or equal to €1,500, and the taking of precautionary measures in respect of the aforementioned debts fro…
I. The distribution by sociétés immobilières d'investissement governed by I of Article 33 of Law no. 63-254 of 15 March 1963 to their shareholders and by sociétés immobilières de gestion governed by A…
Non-repayable subsidies paid by employers to companies or organisations duly authorised to receive them as part of their contribution to the construction effort are not included in the taxable profits…
I. - For the purposes of determining their taxable income, companies may deduct expenses incurred as a result of the exercise of share subscription or purchase options granted to their employees pursu…
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
Where the provisions of the tenth paragraph of 5 of article 39, the overall figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subjec…
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