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Showing 211–220 of 36099 articles for “Art. s. 1304 to 1304-6 · Art. 1305 · Art. 2367 · Art. 1179”
The Director General of Customs and Excise shall lay down the conditions for the application of this chapter by order.
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. - The financial administrations shall communicate to the administrations of the other Member States, at their request, any information that is likely to be relevant for the recovery of the debts me…
…the officials carry out their duties; 2° Attend administrative proceedings conducted on French territory; 3° Question taxpayers and request information from them; 4° Examine files and receive copies o…
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
…limentaires et des produits de la mer, ne donnent lieu à aucune imposition à l'impôt sur les sociétés. For the determination of their taxable income, the beneficiaries of the transfers must comply wit…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
…tion provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deductible from th…
…Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to the amount of taxable income for the financial year. These allocations are deductible up to:- 60%…
…laim is inalienable and non-transferable, except under the conditions set out in articles L. 313-23 to L. 313-35 of the Monetary and Financial Code.The approval referred to in VI of Article 220 quinde…
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