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Showing 541–550 of 37773 articles for “Art. L 1221-19”
…road are not subject to customs duties when they remain on board.2. Foodstuffs and provisions may only be brought into the customs territory after detailed declaration and payment of the duties and ta…
…ot subject to customs duties.2. If the quantities to be taken on board appear to be too great, in relation to the number of crew and passengers and the presumed duration of the voyage, the customs adm…
Petroleum products and coal intended for bunkering ships, excluding pleasure craft and sports vessels, sailing at sea or on waterways flowing into the sea as far as the last customs office located ups…
Foodstuffs taken on board in a port other than the port of departure will be mentioned on the embarkation permit, except, in the event of difficulty in determining quantities, in accordance with the p…
On the return of a French ship to a port in the customs territory, the captain shall present the embarkation permit he took on departure; any food or provisions remaining shall be unloaded, after decl…
I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…
Subject to reciprocity treaties, the provisions of article 193 which provide, for the calculation of income tax, the division of taxable income into a certain number of units determined according to t…
I. The number of units to be taken into account for the division of taxable income provided for in Article 193 is determined in accordance with the following provisions: FAMILY STATUS NUMBER OF UNITS…
The following are considered to be dependents of the taxpayer, whether this is exclusive, principal or deemed to be shared equally between the parents, provided that they have no income separate from…
Subject to the provisions of Article 196 B, taxable income shall, for the purposes of calculating income tax, be divided into a certain number of units, determined in accordance with Article 194, acco…
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