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Showing 31–40 of 28899 articles for “Art. Loi 2023-171 du 9 mars 2023”
…ly or on request, all documents and information held or collected in the course of their respective duties.
The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…
…domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on movable objects…
…r in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Article 219 bis, the contribution provided for in Article 234 nonies is based on the net revenue defined in Ar…
…services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrative establishments, as well a…
Les prélèvements mentionnés aux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and pri…
If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…
Decisions taken by the judge assigned or by the judge in charge of the review do not have the authority of res judicata.
The President of the Republic may, for serious reasons, authorise the celebration of the marriage in the event of the death of one of the future spouses, provided that a sufficient collection of facts…
…stantial formality provided for by a provision of this Code or any other provision of criminal procedure has adversely affected the interests of the party to whom it relates.
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