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Showing 201–210 of 1294 articles for “Art. 796-0 ter”
…ssions to the judicial authority. Where provision is made for such transmissions to be made by registered letter, the technical procedures used must enable the date of dispatch to be established with…
Professional secrecy may not be invoked against customs officials acting within the scope of the powers conferred on them by this Title and by Title II.
The fines, penalties and forfeitures in value provided for by the codes, laws and regulations that the customs administration is responsible for enforcing when they are handed down by a court are reco…
…Debt securities not giving access to capital admitted to trading on a regulated market or a multilateral trading facility that complies with the legal and regulatory provisions designed to protect in…
…country, of units or shares of an AIF that they manage, to investors domiciled or having their registered office in the European Union.
…ee years, the person concerned may request that the corresponding tax be calculated by adding a quarter of the net exceptional income to his overall net taxable income and multiplying the additional c…
…for commercial purposes may, by option, be subject to the regime defined in this article for the determination of taxable profits derived from the operation of these ships.The option referred to in t…
1° For the determination of their taxable income, undertakings which hold units or shares in undertakings for collective investment in transferable securities or collective investment schemes covered…
…nditions laid down by that Protocol and the agreements relating to its implementation or by headquarters agreements, insofar as this exemption does not give rise to distortions of competition; 3° The…
I.-Persons who intervene, in their name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the condition…
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