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Showing 581–590 of 68819 articles for “Art. 298 sexdecies A and B”
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
I. - Upon deliberation of general scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their…
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
In the event of goods being inspected under European customs regulations or as part of the application of this Code, customs officers may take samples or have samples taken for analysis or expert appr…
If the needs 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…
Where there are 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 in…
As part of an operation to monitor the routing or transport of objects, goods or products derived from the commission of a customs offence or used to commit a customs offence, where the prison sentenc…
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…
On the occasion of the controls provided for in this Chapter, where there are indications that cash, within the meaning of Article 2(1)(a) of Regulation (EU) 2018/1672 of the European Parliament and o…
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