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Showing 5461–5470 of 64354 articles for “Art. 3°-a”
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
Failure to comply with the obligation to declare mentioned in article 242 sexies entails payment of a fine equal to half the tax advantage obtained under Articles 199 undecies A, 199 undecies B, 199 u…
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
I. - Municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of Article 1639 A bis,…
The mathematical provisions of life assurance, capitalisation and nuptial-natality insurance contracts with periodic premiums must be calculated taking into account the charges for acquisition costs i…
Within one year of their final conviction, persons sentenced to a term of criminal imprisonment of fifteen years or more for one of the offences referred to in Article 706-53-13 is placed, for a perio…
MOTORBIKE ACROBATICS EVENTS(art. A331-22 and A331-23) DefinitionEvents featuring acrobatics on motorbikes.Rules relating to the circuit or courseThe length and nature of the track are free. The minimu…
Les prélèvements pour frais d'assiette et de recouvrement mentionnés aux articles 1641 and 1647 are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
The sufficient quantity of water intended for human consumption within the meaning of article L. 1321-1 A is, depending on the situation of the persons concerned, between fifty and one hundred litres…
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