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Showing 331–340 of 2166 articles for “Art. 239 bis AB”
…s made for such transmissions to be made by registered letter, the technical procedures used must enable the date of dispatch to be established with certainty. Where provision is made for these items…
Professional secrecy may not be invoked against customs officials acting within the scope of the powers conferred on them by this Title and by Title II.
The fines, penalties and forfeitures in value provided for by the codes, laws and regulations that the customs administration is responsible for enforcing when they are handed down by a court are reco…
I. - The persons referred to in article 65 quater who make available the software or cash register systems referred to in the same article 65 quater shall be liable to a fine where such software, syst…
Any failure to comply with the obligations set out in article 65 quater is punishable by a fine of €10,000 per software package, application or cash register system sold or per customer for whom a ser…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
…g to the conditions for the privatisation of the Société nationale d'exploitation industrielle des tabacs et allumettes are exempt from income tax.
…ployees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditions provided f…
Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating t…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
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