Article 258
…a ship, aircraft or train.II. - The place of the operations referred to in I of Article 257 and in 5° bis of l'article 260 is located in France when they relate to buildings located in France.III. -…
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Showing 81–90 of 19020 articles for “Art. 5° bis”
…a ship, aircraft or train.II. - The place of the operations referred to in I of Article 257 and in 5° bis of l'article 260 is located in France when they relate to buildings located in France.III. -…
Subject to the application of international agreements, the import of foodstuffs, materials and products of all kinds and origins which do not comply with the legislative or regulatory obligations imp…
…e; 4° Associations, foundations, endowments, congregations, non-profit-making unions mentioned in 1 bis ofArticle 206 of the General Tax Code and in 5°, 5° bis and 11° of Article 207 of the same Code;…
1. In addition to tax penalties, the courts shall order the payment of sums defrauded or improperly obtained. 2. Even when it does not pronounce a sentence, the criminal court is competent to rule on…
…penditure incurred for the purposes indicated above by deduction from profits for the same period.1 bis. The companies designated in 1 are authorised, at the close of each of the financial years 1970…
…f 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerated forestry products intended for heating;c) woo…
…for the exercise of the powers he holds under articles 345 ter, 348, 349 quinquies, 349 nonies, 379 bis, 387 bis and 388 of this code, the code of civil enforcement procedures, the provisions of the c…
…n Article 1609 nonies C :1° Urban communities, with the exception of those mentioned in 1° of II;1° bis Metropolises;2° Agglomeration communities;3° Communities of communes formed from communities 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…
…at the date of distribution and pay to the Treasury the withholding tax provided for in article 119 bis and the levies provided for in articles 117 quater and 125 A which are due in respect of their r…
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