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Showing 5291–5300 of 60988 articles for “Art. II-2°”
Anyone handing over goods for deposit at a general shop is required to declare the nature and value of the goods to the operator.
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of t…
1. Failure to produce within the prescribed period a document that must be submitted to the tax authorities, other than those mentioned in articles 1728 and 1729, will result in a fine of €150.The fin…
Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 Decembe…
The standard regulation(s) provided for in Article L. 522-13 are drawn up and amended by the Fédération nationale des prestataires logistiques et des magasins généraux agrées par l'Etat and submitted…
If the storage costs and disbursements relating to goods taken from the general warehouse have not been paid for a period set by the standard professional regulations according to the nature of the go…
The rates annexed to the establishment's specific regulations include the cost of fire insurance, which is added to the cost of storage. The policies taken out by the operator must include a waiver by…
I. - The report referred to in Articles L. 232-6, L. 232-6-1, L. 233-28-1 and L. 233-28-2, translated into French if necessary and certified as true, shall be filed with the commercial court registry,…
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
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