Article 119 ter
1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…
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Showing 101–110 of 21327 articles for “Art. GC – Daimler-Chrysler v Commission – T-235/01”
1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…
Sont exemchis de la retenue à la source prévue au 2 de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income di…
1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…
The remuneration received in respect of the permanence of care exercised in application of article L. 6314-1 of the Public Health Code by doctors or their replacements established in an area character…
…cial relations with other ministerial departments and the Banque de France which, through their activity, participate in the public service missions to which the customs administration contributes. Th…
…Nationale des Jeux and the Direction Générale des Douanes et Droits Indirects may spontaneously provide each other with all information and documents gathered in the course of their respective duties…
For the purposes of carrying out their duties, specialised assistants seconded or made available by the Customs and Excise Administration pursuant to article 706 of the Code of Criminal Procedure have…
In order to carry out the investigations necessary for the detection and investigation of the offences provided for in this Code, category A or B customs officers and category C officers, provided tha…
…who meet the following conditions may be admitted to the Customs Administration's operational reserve, under 2° of article 52 bis: 1° Be of French nationality ; 2° Be aged between eighteen and sixty-…
Only customs officers, specially and individually authorised for this purpose, may consult data during an investigation or control. This special and individual authorisation may be verified at any tim…
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