Article 52 septies
…ollective labour agreements or agreements concluded between the Minister responsible for the budget and the employer. The employment contract of the salaried reserve customs officer is suspended durin…
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Showing 71–80 of 57736 articles for “Art. s. 1133 and 13”
…ollective labour agreements or agreements concluded between the Minister responsible for the budget and the employer. The employment contract of the salaried reserve customs officer is suspended durin…
…he use of an association, company or body declared pursuant to Article L. 7232-1-1 of the same code and which provides exclusively the services mentioned in a of this 1 or which benefits from a deroga…
…54/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, and postal service providers shall transmit to the Di…
…commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies,…
…U to 150 VH, for the part corresponding to this period. This part is exempt if it is agricultural land that does not fall within the scope of A of article 1594-0 G and is farmed by a farmer who has c…
…ss value added contribution.The business value added contribution used for the payment of the first and second instalments is calculated on the basis of the value added mentioned in the last income ta…
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
…he amount of tax for which they will ultimately be liable may defer payment of subsequent instalments. If the amount of tax is more than 20% higher than the amount of the advance payments made, the la…
The Director General of Customs and Indirect Taxation may, where circumstances justify, and subject to the provisions relating to value added tax, allow temporary admission accounts to be regularised:…
I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…
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