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Showing 611–620 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…thorised to set aside a provision deductible from taxable income for financial years ending on or after 1 January 2018 and until 31 December 2023, with a view to meeting the following expenses:a) Acqu…
…ns domiciled for tax purposes in France within the meaning of Article 4 B, directly or through an intermediary, on the sale for consideration of digital assets mentioned in Article L. 54-10-1 of the M…
…l means designed to locate a person, a vehicle or any other object in real time throughout national territory, without the person's knowledge and without the consent of its owner or possessor, may be…
…ffence punishable by two years' imprisonment or more, or of having participated as accomplices or interested parties in fraud within the meaning of Article 399, in the context of a surveillance operat…
…cerning unidentified persons, under conditions laid down by a decree of the Conseil d'Etat issued after consultation with the Commission nationale de l'informatique et des libertés (National Commissio…
…offence or used to commit a customs offence, where the prison sentence incurred is equal to or greater than two years, and where the needs of the investigation so require, customs officers authorised…
…icle 414-2 andArticle 415 so require, customs officers specially trained and authorised by the Minister responsible for customs, under conditions laid down by decree, may use a technical device to cap…
I. - The persons referred to in article 65 quater who make available the software or cash register systems referred to in the same article 65 quater shall be liable to a fine where such software, syst…
Any failure to comply with the obligations set out in article 65 quater is punishable by a fine of €10,000 per software package, application or cash register system sold or per customer for whom a ser…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
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