Article 256 bis
…acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting as such and who does not benefit in his State from the special exemption scheme for small businesses, are al…
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Showing 91–100 of 56915 articles for “Art. 1584 and 1595 bis”
…acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting as such and who does not benefit in his State from the special exemption scheme for small businesses, are al…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
…e to stay temporarily in the customs territory may import, with temporary exemption from the duties and taxes payable on entry, articles intended exclusively for their personal use which they bring wi…
1. Customs reports, where they are authentic until falsified, shall be deemed to be evidence of title for the purpose of obtaining, in accordance with common law, authorisation to take all appropriate…
Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts…
…tive State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless they provide proof that the transactions to which these prof…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
The Minister responsible for customs shall adopt the measures necessary to implement the regulations laid down by the European Union or by international treaties or agreements duly ratified or approve…
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