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Showing 181–190 of 34257 articles for “Art. 3 bis”
For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…
…to the following additional penalties:1° Prohibition, in accordance with the provisions ofarticle 131-27 of the Criminal Code, from exercising a commercial or industrial profession, from directing, a…
…f negotiable securities, to the application of the withholding tax provided for in 1 of Article 119 bis and the levy provided for in article 125 A. 2. (Repealed) 3. A ministerial order shall set the t…
No port duty or fee on petroleum products delivered to supply ships or aircraft may be instituted and levied for the benefit of any local authority or body (departments, municipalities, chambers of co…
With the exception of those mentioned in 3 of article 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit fr…
For the application of this Code, and in particular of duties and taxes, prohibitions and other measures, declarations lodged in advance only take effect, with all the consequences attached to registr…
1. Orders issued by the Director General of Customs and Excise may lay down simplified customs clearance procedures providing, in particular, that certain particulars of itemised declarations are to b…
…privileged nature of a tax regime shall be determined in accordance with the provisions of article 238 A by comparison with the tax regime applicable to a company or collective entity mentioned in 1 o…
…ultiplied, as the case may be, by the annual flat-rate increase coefficient defined in Article 1518 bis or by the coefficient for the annual updating of rental values resulting from the application of…
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…
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