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Showing 261–270 of 34257 articles for “Art. 3 bis”
The salaries paid to apprentices with a contract that meets the conditions laid down by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid…
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
…ries and industrial property royalties, give rise to the withholding tax referred to in article 119 bis.However, emoluments allocated to directors or members of the supervisory board in salaried emplo…
Where the application of certain customs procedures is subject to the direct transport of goods, temporary or permanent derogations from this condition may be granted by the Minister for the Economy a…
Reimbursement of import duties may be granted where it is established that, at the time of importation, the goods were defective or did not comply with the terms of the contract under which they were…
Without prejudice to specific derogation provisions, this Code shall not apply to: 1. The entry of Community goods into the customs territory; 2. The exit of Community goods from the customs territory…
…y professional secrecy, under the conditions and subject to the penalties laid down in Article 226-13 of the Criminal Code.
Customs officers may at any time visit artificial islands, installations and structures on the continental shelf and in the exclusive economic zone. They may also visit means of transport involved in…
1. Any natural or legal person who, in the course of continuous and regular commercial traffic, sends postal parcels or items by post from abroad to recipients in the customs territory, including the…
All authorisations in the field of foreign trade, and in particular licences or authorisations required for the import or export of goods of any kind, may only be issued after applicants have produced…
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