French Customs CodeIn force
Section 3: Discount rights.
Article 390 ter
…ums due in respect of the late payment interest referred to in article 440 bis and the increases provided for in this code.
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Showing 121–130 of 21327 articles for “Art. GC – Daimler-Chrysler v Commission – T-235/01”
…ums due in respect of the late payment interest referred to in article 440 bis and the increases provided for in this code.
Any foreigner guilty of the offence referred to in article 414 of this Code involving manufactured tobacco products or narcotics may be banned from French territory for up to ten years, under the cond…
When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…
…tially require to be subject to this regime or if they change their corporate purpose or actual activity or when the legal entities mentioned in articles 238 ter, 239 quater A, 239 quater B, 239 quate…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
…entities which subscribe before 1 July 1964 to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, and…
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
Where the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor th…
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