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Showing 51–60 of 3900 articles for “Art. 19 mars 1986”
Petroleum products and coal intended for bunkering ships, excluding pleasure craft and sports vessels, sailing at sea or on waterways flowing into the sea as far as the last customs office located ups…
Foodstuffs taken on board in a port other than the port of departure will be mentioned on the embarkation permit, except, in the event of difficulty in determining quantities, in accordance with the p…
On the return of a French ship to a port in the customs territory, the captain shall present the embarkation permit he took on departure; any food or provisions remaining shall be unloaded, after decl…
Subject to reciprocity treaties, the provisions of article 193 which provide, for the calculation of income tax, the division of taxable income into a certain number of units determined according to t…
The following are considered to be dependents of the taxpayer, whether this is exclusive, principal or deemed to be shared equally between the parents, provided that they have no income separate from…
Subject to the provisions of Article 196 B, taxable income shall, for the purposes of calculating income tax, be divided into a certain number of units, determined in accordance with Article 194, acco…
1. Taxes of all kinds and assimilated taxes, tax and criminal fines, the fixed procedural duty referred to in Article 1018 A and claims of all kinds in respect of indirect taxes, recovered by public a…
When the existence of the person whose absence had led to the payment of death duties is judicially established, these duties may be refunded with the exception of those corresponding to the right of…
Registration duties or the land registration tax when it takes the place of these duties and the contribution provided for in article 879, are not subject to restitution once they have been duly colle…
…lso refunded. The application for restitution must be made within the time limits set by Article R. 196-1 of the Book of Tax Procedures.
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