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Showing 91–100 of 19388 articles for “Art. Cass. civ. 1re – 19 Apr. 2005 – no. 02-18288”
1. Foodstuffs and provisions not exceeding the necessary brought on board by ships coming from abroad are not subject to customs duties when they remain on board.2. Foodstuffs and provisions may only…
Petroleum products and coal intended for bunkering ships, excluding pleasure craft and sports vessels, sailing at sea or on waterways flowing into the sea as far as the last customs office located ups…
On the return of a French ship to a port in the customs territory, the captain shall present the embarkation permit he took on departure; any food or provisions remaining shall be unloaded, after decl…
…taires d'invalidité et des victimes de guerre reproducing those of the laws of 31 March and 24 June 1919;d. Hold a disability pension for accidents at work of 40% or more;d bis. Are holders of the "mo…
…separate taxation provided for in 4 of article 6 who meet the conditions set out in II of l'article 194, the tax reduction corresponding to the share granted in respect of the first dependent child is…
Subject to reciprocity treaties, the provisions of article 193 which provide, for the calculation of income tax, the division of taxable income into a certain number of units determined according to t…
The following are considered to be dependents of the taxpayer, whether this is exclusive, principal or deemed to be shared equally between the parents, provided that they have no income separate from…
1. Taxes of all kinds and assimilated taxes, tax and criminal fines, the fixed procedural duty referred to in Article 1018 A and claims of all kinds in respect of indirect taxes, recovered by public a…
When the existence of the person whose absence had led to the payment of death duties is judicially established, these duties may be refunded with the exception of those corresponding to the right of…
…lso refunded. The application for restitution must be made within the time limits set by Article R. 196-1 of the Book of Tax Procedures.
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