French Customs CodeIn force
Title XI: Free trade zones.
Article 291
The provisions of this Title are without prejudice to the rules established by international treaties in force.
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Showing 3951–3960 of 44424 articles for “Art. 2°-b”
The provisions of this Title are without prejudice to the rules established by international treaties in force.
A free zone is any territorial enclave established for the purpose of treating goods therein as not being in the customs territory for the application of customs duties and taxes to which they are lia…
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
It is established a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
Companies, companies or associations that collect and pay copyright or inventor's rights are required to declare, the amount of the sums they pay to their members or principals.This declaration may be…
Profits, determined in accordance with the conditions laid down in Article 57, from the operation of communication satellites located at geostationary orbital positions which are not owned by such und…
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