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Showing 1601–1610 of 2458 articles for “Art. 199 undecies C”
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of executive production companies may benefit from a tax credit in respect of t…
1. For the application of this article:1° Petroleum products means petroleum products and assimilated products, excluding natural gas;2° Excise suspension schemes means the schemes mentioned in Articl…
The allowances mentioned in 2° of article R. 6152-23 are :1° Allowances for taking part in on-call duty or working periods in excess of weekly service obligations:a) hardship allowances corresponding…
I.-A fine of 100,000 euros shall be imposed on :1° Any direct or indirect propaganda or advertising of tobacco, a tobacco product or the ingredients defined in article L. 3512-1 in breach of the ban l…
When requesting the opening of an investigation, the public prosecutor may, if the search to establish the truth for a crime or an offence punishable by a sentence of three years' imprisonment or more…
1. The declarant is authorised to rectify registered declarations subject to the following reservations:a) the correction must be requested :on import, before the customs service has authorised the re…
I. - Any tax, duty or charge provided for in this Code that has not been paid within the legal time limit shall give rise to the payment of interest on arrears.Interest for late payment applies from t…
I. - The first paragraph of article L. 113-15-2 applies to the following tacitly renewable insurance contracts covering natural persons outside their professional activities:1° Contracts in the classe…
In order to be classified as a tourist resort, the tourist municipalities referred to in article L. 133-11 must implement, if necessary on only a fraction of their territory, actions likely to ensure…
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