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Showing 321–330 of 2166 articles for “Art. 239 bis AB”
…d commercial profits regime. A lessee taxed under the income from land regime benefits, where applicable, by substitution of the owner, from the first paragraph of 3° of I of the article 156.
…general culture and scientific research, are authorised to set aside a provision deductible from taxable income for financial years ending on or after 1 January 2018 and until 31 December 2023, with a…
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…the actual price received or the value of the consideration obtained by the transferor, where applicable including the balancing payment he received or reduced by the balancing payment he paid at the…
…s of a customs investigation relating to the detection and investigation of a customs offence punishable by a prison sentence of three years or more so require, any technical means designed to locate…
…re one or more plausible grounds for suspecting persons of having committed a customs offence punishable by two years' imprisonment or more, or of having participated as accomplices or interested part…
In order to establish the basis of assessment and control of taxes, duties and charges falling within the remit of the customs and excise administration and with a view to detecting fraud, the right o…
…roducts in place of postal service providers and freight operators, without being held criminally liable.On pain of nullity, the public prosecutor's authorisation shall be in writing and substantiated…
If the needs of the customs investigation relating to the investigation and detection of customs offences as provided for in the last paragraph ofArticle 414, the third paragraph ofArticle 414-2 andAr…
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