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Showing 3941–3950 of 51801 articles for “Art. L 111-3”
I.-The redistribution files provided for in II of Article D. 123-80-1 shall be transmitted in text format for the results of restatements of information contained in registrations as well as, if they…
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. Seized means of transport shall be released on a solvent bond or on deposit of the value. However, such release shall be offered, without security or deposit, to the owner in good faith who is not…
Traditional rums and tafias that meet the conditions of Article 3 of Decree no. 88-416 of 22 April 1988 and which do not contain more than 90% vol.The management of the scheme referred to in the first…
The conditions for the layout of distilleries, the measures to ensure that distillers are taken in charge and their obligations, in particular those resulting from articles L. 26 and L. 32 du livre de…
1. The action for the enforcement of sentences shall be brought by the Public Prosecutor. 2. The action for the enforcement of tax penalties shall be brought by the Customs Administration; the Public…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
Any holder of apparatus or portions of apparatus suitable for the distillation, manufacture or ironing of eaux-de-vie or spirits, is required to make a declaration to the administration, within five d…
…Anyone who has participated as an interested party in any way in the offences provided for in articles 414, 414-2 and 415 shall be liable to the same penalties as the perpetrators of the offence and,…
Debts of all kinds established and recovered by the customs administration are the subject of a notice of recovery subject, if necessary, to referral to the judicial judge. The collection notice is is…
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