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Showing 8961–8970 of 46513 articles for “Art. D 321-2”
The trust contract determines, on pain of nullity: 1° The assets, rights or securities transferred. If they are future, they must be determinable; 2° The duration of the transfer, which may not exceed…
I. - Any person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax,…
The hyperbaric aptitude certificate indicates in particular: 1° The endorsement corresponding to the professional activity carried out; 2° The class defining, taking into account the maximum relative…
1. In the cases listed in article 2 of law no. 83-1119 of 23 December 1983, the following may be decided, in accordance with the terms and conditions of application laid down by decree in the Conseil…
1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…
The categories of automotive spare parts from the circular economy concerned by the provisions of Article R. 224-22 are as follows: 1° Removable bodywork parts; 2° Interior trim and upholstery parts;…
1 Corporation tax is assessed under the same conditions and subject to the same penalties as income tax (industrial and commercial profits, tax regime based on actual profits or based on the simplifie…
I.-It is hereby instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the…
1. Any voluntary operation that results in the loss of the francisation of a mortgaged vessel is prohibited, with the exception of the suspension of the francisation referred to in article L. 5112-1-7…
1. In the area between the land border of the customs territory and a line situated two kilometres inside the line of the customs offices and brigades closest to the foreign country, animals in the ca…
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