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Showing 81–90 of 3468 articles for “Art. n° 21-22.311”
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the open account formality, animals may not move or graze without an acquit-à-caution issued by the customs service. 2 (Repealed)
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 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…
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…
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
I. - In limited liability companies that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose man…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
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…
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…
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