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Showing 2321–2330 of 60140 articles for “Art. 832 A”
Companies engaged in agricultural activity, other than those mentioned in article 71, created as from 1st January 1997 and whose results are taxed under the conditions provided for in l'article 8, are…
Farmers who carry out an activity mentioned in the fifth or sixth paragraph of Article 63 are subject to an actual taxation system. The same applies to farmers all or part of whose assets allocated to…
I. When the average income of a farmer, for all of his farms, exceeds €91,900, excluding tax, over three consecutive years, the person concerned is compulsorily taxed according to a real system of tax…
Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involv…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
The penalties provided for in the first paragraph of Article 414 shall apply : 1° Exporting native gold from French Guiana either without an itemised declaration or under cover of an itemised declarat…
1. Any infringement of the provisions of the laws and regulations that the customs administration is responsible for enforcing shall be punishable by a fine of between 300 euros and 3,000 euros, where…
Any act of smuggling or undeclared import or export shall be punishable by five years' imprisonment and a fine of between one and two times the value of the object of fraud, when committed intentional…
The following are punishable by three years' imprisonment, confiscation of the object of fraud, confiscation of the means of transport, confiscation of objects used to conceal the fraud, confiscation…
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