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Showing 101–110 of 12814 articles for “Art. T. confl. 13-10-2014 n° 3963”
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
…accordance with the terms and conditions applicable on the date the income is recorded in the account.
1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…
The remuneration received in respect of the permanence of care exercised in application of article L. 6314-1 of the Public Health Code by doctors or their replacements established in an area character…
The Autorité Nationale des Jeux and the Direction Générale des Douanes et Droits Indirects may spontaneously provide each other with all information and documents gathered in the course of their respe…
For the purposes of carrying out their duties, specialised assistants seconded or made available by the Customs and Excise Administration pursuant to article 706 of the Code of Criminal Procedure have…
…within five days of being drawn up. A copy is sent to the person concerned within the same time limit. In the course of their investigations, the customs officers referred to in the first paragraph ma…
I. - Candidates who meet the following conditions may be admitted to the Customs Administration's operational reserve, under 2° of article 52 bis: 1° Be of French nationality ; 2° Be aged between eigh…
Only customs officers, specially and individually authorised for this purpose, may consult data during an investigation or control. This special and individual authorisation may be verified at any tim…
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