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Showing 501–510 of 57785 articles for “Art. 1691 bis and Art. 1723 ter-00 B”
…of the present code, is deducted from the amount of the tax credit from which the person concerned benefits in respect of the year during which the expenses are incurred. The amount of this advance p…
A fee collected for the benefit of the racing companies is instituted, intended to finance the public service missions defined in Article 2 of the law of 2 June 1891, the purpose of which is to regula…
In order to carry out the investigations necessary for the detection and investigation of the offences provided for in this Code, category A or B customs officers and category C officers, provided tha…
A tax is introduced for the benefit of the regions of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, payable by public air transport companies. It is added to the price charged to passeng…
I. - A taxpayer subject to the obligation to file an annual tax return under the conditions provided for in 1 of article 170 and who claims the benefit of deductions from overall income, tax reduction…
I. - Natural or legal persons as well as unincorporated companies and trustees for their activity carried out under a trust agreement who carry out an activity under the conditions set out in articles…
By way of derogation from Article 215a, those who hold or transport the cultural goods or national treasures referred to in Article 38 (4) must, at the first request of the customs officers, produce e…
1. The admission of goods to warehouses or customs clearance areas is subject to the submission by the operator of a summary declaration or document in lieu thereof. 2. This admission has the effect o…
The chargeable event for the tax provided for in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return…
A fine of 1,500 euros shall be imposed for obstructing access to, or the reading or seizure of, computerised records or documents, as referred to in b and c of 2 of Article 64, in cases other than tho…
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