Article 40
I. Subject to what is stated in Article 238 octies, and by way of derogation from the provisions of 1 of Article 38, capital gains arising from the disposal during the course of business of fixed asse…
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Showing 581–590 of 60191 articles for “Art. avis 2013-027 of 4 October 2013”
I. Subject to what is stated in Article 238 octies, and by way of derogation from the provisions of 1 of Article 38, capital gains arising from the disposal during the course of business of fixed asse…
1. and 2. (Obsolete provisions). 3. The right to revise balance sheets is withdrawn in respect of price changes after 30 June 1959 (1).
…nt if it is impossible to set up guardianship with a family council or to admit the child as a ward of the State. In this case, the guardianship judge refers it to the public authority with jurisdicti…
The following officers are authorised to record breaches of the laws and regulations governing financial relations with foreign countries: 1° customs officers ; 2° other finance administration officer…
All persons called upon in the course of their duties or responsibilities to intervene in the application of the laws and regulations governing financial relations with foreign countries are bound by…
The various rights of communication provided for the tax authorities may be exercised to monitor the application of legislation and regulations governing financial relations with foreign countries. Th…
The officers referred to in the previous article are empowered to carry out home visits anywhere under the conditions laid down by article 64 of this Code for customs officers.
La Poste is authorised to submit export and import postal items to customs control for the purposes of applying the laws and regulations governing financial relations with foreign countries.
Infringements of the laws and regulations governing financial relations with foreign countries may only be prosecuted on the basis of a complaint by the Minister for the Economy and Finance or one of…
The healthcare professional shall ensure that the videotaped visit or examination can be carried out under satisfactory sound and visual conditions that guarantee the confidentiality of the exchanges.…
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