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Showing 1041–1050 of 2313 articles for “Art. 746 · CGI Art. 726”
Any still used by an itinerant hirer may not be put into circulation or parked on the public highway, in an unenclosed courtyard or on an unenclosed site not belonging to the owner of the apparatus, w…
Traditional rums and tafias that meet the conditions of Article 3 of Decree no. 88-416 of 22 April 1988 and which do not contain more than 90% vol.The management of the scheme referred to in the first…
The beverages must be taken, to the declared destination, within the time limit stated on the consignment. This time limit is fixed in view of the distances to be covered and the means of transport. I…
Any operation necessary for the preservation of the beverages (decanting, pouring or lowering) is permitted during transport, but only in the presence of the agents of the administration, who will not…
It is forbidden for tobacconists to conceal drinks in their homes or elsewhere and for all owners or principal tenants to allow drinks belonging to tobacconists to enter their homes, without there bei…
1. Manufactured tobacco may be imported, introduced and wholesaled in mainland France by any natural or legal person who establishes itself as a supplier with a view to carrying on this activity under…
The rate of the levies mentioned in articles 302 bis ZH and 302 bis ZI is set at :27.9% of gross gaming revenue in respect of sports betting marketed in a physical distribution network and 33.7% of gr…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
Where a person not established in France is required to appoint or have accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of r…
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