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Showing 3671–3680 of 65903 articles for “Art. 457-1 to 459-2”
…and the assignment of a protection perimeter. Where the protective perimeter is located in the territory of different regions, the regional prefect who decides on the application is that of the region…
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
…orted after having undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are subject to tax, upon reimportation, on the v…
…ticles 5 and 6 of Law no. 86-912 of 6 August 1986 or the profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet of a company and are exchanged…
…in articles 4,15,16 and 32 of the Nationalisation Act n° 82-155 of 11 February 1982 is not taken into account in determining taxable income for the financial year in progress when it is realised. The…
The sums paid into a retirement savings plan may come from : 1° Voluntary payments by the holder ; 2° Sums paid under the profit-sharing scheme provided for in Title II of Book III of Part III of the…
…include :1° Financial securities within the meaning of 1 and 2 of II of article L. 211-1, referred to as: eligible financial securities ;2° Money market instruments normally traded on a money market,…
…talised, less or increased by the balance of the capital gains adjustment account.The sums referred to in 1° and 2° may be distributed, in whole or in part, independently of each other.The distributab…
Notwithstanding the provisions of the first paragraph of article L. 123-22 of the French Commercial Code, the accounts of a general-purpose investment fund may be kept in any currency, in accordance w…
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