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Showing 3671–3680 of 63423 articles for “Art. Decree 2023-1021 of 3-11-2023”
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
Where the presumption of paternity is set aside under the conditions provided for in article 313, its effects may be re-established in court under the conditions provided for in l'article 329. The hus…
A child conceived or born during marriage has the husband as its father.
The presumption of paternity is set aside when the child's birth certificate does not name the husband as the father. It is further set aside where the child was born more than three hundred days afte…
If it was dismissed pursuant to article 313, the presumption of paternity is re-established by operation of law if the child has possession of status with regard to the husband and does not have pater…
…axed by weight must be checked and the arrangements for full imported packaging. The taxable weight of goods taxed by net weight may be determined by applying a flat-rate tare.
1. The results of checks carried out under the conditions set out in Article 65 above and, in general, those of investigations and questioning carried out by customs officers are recorded in the offic…
In all cases where a blatant customs offence is detected, the means of transport and the contested goods that are not liable to confiscation may, as security for the penalties incurred, be withheld un…
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