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Showing 901–910 of 61929 articles for “Art. s. R 123-53 and R 123-155”
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
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…
Les redevables de la taxe prévue à l'article 302 bis KH pay this tax in monthly or quarterly instalments at least equal, respectively, to one twelfth or one quarter of the amount of tax due in respect…
1. Customs officers are under the special protection of the law. It is forbidden for any person : a) insult them, ill-treat them or disturb them in the performance of their duties ; b) obstruct them i…
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…
The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when :1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ;1a…
If the assayer assumes that a work of gold, vermeil, silver, platinum is filled with iron, copper or any other foreign material, he has it cut in the presence of the owner. If the fraud is recognised,…
When the title of a work brought to the mark to the guarantee service or the approved inspection body is found to be lower than the declared legal title, a new test may be carried out if the owner so…
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