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Showing 31–40 of 66672 articles for “Art. 206 2 and 3-b”
…tible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined under the conditions of II.The amount of three million euros…
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…
…or civilly liable, in order to guarantee customs debts of all kinds resulting from the said reports.2. The judge competent to hear the proceedings, including applications for validity, release, reduct…
1. In order to take account of the resources and expenses of debtors or other special circumstances in the case of those whose profession is to carry out customs formalities on behalf of others, total…
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
Where a person has unduly paid national duties and taxes recovered in accordance with the procedures of this Code, he may obtain reimbursement, unless the duties and taxes have been passed on to the p…
…he interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of the operations constituting the chargeable event, it may…
With regard to the guarantee and recovery of debts governed by this code, the customs accounting officer may delegate his signature to agents under his authority, with at least the grade of controller…
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