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Showing 571–580 of 57415 articles for “Art. s. 150 U and 200 B”
The member of a société civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in i…
I.-Subject to articles 76 and 76 A, the taxable profit of farmers who are not subject to the tax system defined in article 69 is determined in application of the present article.The taxable profit, be…
The items of income covered by this VI which have been waived under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the person who has waiv…
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…
The customs administration's operational reserve is intended for temporary reinforcement of the customs administration's services. It is made up of : 1° Retired members of the customs administration ;…
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
Natural persons guilty of the offences provided for in articles 414, 414-2 and 459 are liable to the following additional penalties:1° Prohibition, in accordance with the provisions ofarticle 131-27 o…
The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…
1. Any natural or legal person who, in the course of continuous and regular commercial traffic, sends postal parcels or items by post from abroad to recipients in the customs territory, including the…
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