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Showing 2931–2940 of 67070 articles for “Art. L 228-19 · Arts. R 228-21 and R 228-22”
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…
Officers of the judicial police are required to inform the public prosecutor without delay of crimes, offences and contraventions of which they have knowledge. As soon as they have completed their ope…
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
The provisions of this chapter apply to ships and other seagoing vessels.This chapter also applies to personal watercraft as defined in article 240-1.02 5 of division 240 annexed to the decree of 23 N…
Petroleum products used to refuel aircraft on commercial routes beyond the customs territory of mainland France are exempt from customs duty.
1. Foodstuffs and provisions not exceeding the necessary brought on board by ships coming from abroad are not subject to customs duties when they remain on board.2. Foodstuffs and provisions may only…
1. Foodstuffs and provisions not exceeding what is necessary on board ships bound for foreign countries are not subject to customs duties.2. If the quantities to be taken on board appear to be too gre…
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…
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