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Showing 231–240 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
A tax is introduced for the benefit of the regions of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, payable by public air transport companies. It is added to the price charged to passeng…
…oducts whose use and sale for this purpose have not been specially authorised by orders of the Minister for the Budget and the Minister for Industry are prohibited.By way of derogation from the first…
…may request assistance from Member States of the European Union and is obliged to assist them in matters of recovery, notification of acts or decisions, including judicial decisions, the taking of pre…
…fine of 1,500 euros shall be imposed for obstructing access to, or the reading or seizure of, computerised records or documents, as referred to in b and c of 2 of Article 64, in cases other than thos…
…cle 414 of this Code involving manufactured tobacco products or narcotics may be banned from French territory for up to ten years, under the conditions set out in articles 131-30 to 131-30-2 of the Cr…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
…nt of either the repair expenditure or the book loss on inventories was allowed as a deduction in determining taxable profit.
…rporating elements of artistic and technological creation, offering one or more users a series of interactions based on a storyline or simulated situations and taking the form of animated images, with…
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