Article 1651 G
…is chosen by the president of the administrative court of appeal.When assessments based on the same grounds are notified to companies that are members of a group within the meaning of article 223 A or…
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Showing 41–50 of 533 articles for “Art. 1840 G”
…is chosen by the president of the administrative court of appeal.When assessments based on the same grounds are notified to companies that are members of a group within the meaning of article 223 A or…
…respect of the advance payment provided for in 2° of 2 of Article 204 A or the additional withholding tax provided for in IV of Article 204 H shall give rise to the application of a surcharge of 10% o…
Customs officers are competent to investigate, record and prosecute offences relating to indirect taxes, duties, taxes, fees and charges subject to the same rules. This article does not apply to infri…
Statement of mandatory information in supporting documents for public contractsI. - With regard to public contracts below the amount from which contracts are concluded in writing (1) A. - Where the pu…
…Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the Stat…
The allocations to the capitalisation reserve recognised as expenses for accounting purposes and their reversals which the persons mentioned in 1° to 6° and 9° to 11° of B of I of Article L. 612-2 of…
…e L. 942-1 of the Social Security Code may set up a tax-free provision to deal with the overall management loss relating to all life, nuptial, natal and capitalisation insurance policies. II. - For ea…
The deposit guarantee and resolution fund mentioned in article L. 312-4 of the Monetary and Financial Code is authorised to set aside, free of tax, a provision for intervention risk as defined in arti…
I. - Insurance and reinsurance undertakings, supplementary occupational pension funds mentioned in Article L. 381-1 of the Insurance Code, the supplementary professional retirement mutuals or unions r…
…nce and reinsurance companies may set aside tax-free provisions to meet exceptional expenses relating to operations that cover risks due to natural elements, atomic risk, civil liability risks due to…
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