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Showing 11–20 of 4568 articles for “Art. 16 oct. 2013”
Customs officers and officers placed under the authority of the Minister for Industry or the Minister for Defence and tasked with implementing the Paris Convention of 13 January 1993 on the Prohibitio…
…vice in the customs administration's operational reserve, under the conditions defined inarticle L. 161-8 of the social security code.
Customs officers and officers of the Directorate-General for Risk Prevention and its decentralised departments are authorised, for the purposes of their duties to monitor waste treatment conditions an…
The tax referred to in article 266 sexies is based on :1. The weight of waste received or transferred to another State by the operators or persons mentioned in 1 of I of Article 266e;2. The weight of…
Officials of the administrations of the other Member States, duly authorised by the requesting authority through a written mandate and authorised by the French administration, may assist the administr…
I. Payments of sums of money and the allocation of property or rights made in performance of the compensatory allowance under the conditions and according to the procedures defined in articles 274 and…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
…Article 210.III. - (Expired).(1) Annex III, art. 10 H bis and 46 quater-0 R.(2) See Annex II, art. 165.(3) Annex IV, art. 23 J and 23 K.(4) Annex II, art. 168.(5) Annex II, art. 166,167 and 169.
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
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