French Customs CodeIn force
Title XI: Free trade zones.
Article 291
The provisions of this Title are without prejudice to the rules established by international treaties in force.
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Showing 4471–4480 of 52521 articles for “Art. 155 IV 2°”
The provisions of this Title are without prejudice to the rules established by international treaties in force.
…pplication of customs duties and taxes to which they are liable on importation, as well as quantitative restrictions.
…ce with the provisions of articles 156 to 168, in respect of all the profits and income made or received by the members of the tax household designated in 1 and 3 of Article 6 during the year of the t…
It is established a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
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…
…from transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal person shall be deducted from the amount of tax payable by it under thi…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of…
The standard rate of value added tax is set at 20%.
Goods that are temporarily exported and reimported after having undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are…
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