Article 212
I. - Interest on sums left with or made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of tho…
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Showing 3001–3010 of 67070 articles for “Art. L 228-19 · Arts. R 228-21 and R 228-22”
I. - Interest on sums left with or made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of tho…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
1. In the area subject to the open account formality, animals may not move or graze without an acquit-à-caution issued by the customs service. 2 (Repealed)
Decrees issued by the Director General of Customs and Indirect Taxation set out the terms and conditions for the application of the open livestock account system.
1. Customs officers may carry out such visits, surveys and checks as they deem necessary for the application of the provisions relating to open account, movement and grazing. 2. Security receipts must…
1. Those who hold or transport goods that are dangerous to public health, safety or morals, counterfeit goods, goods prohibited under international commitments or goods that are the subject of interna…
The investigating chamber shall rule in a single judgment on all the facts between which there is a connection.
The committal order shall contain, on pain of nullity, the statement and legal classification of the facts, which are the subject of the charge, and shall specify the identity of the accused. It also…
It examines whether there are sufficient charges against the person under investigation.
If the investigating chamber considers that the facts do not constitute a crime, offence or contravention or if the perpetrator remains unknown or if there are insufficient charges against the person…
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