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Showing 111–120 of 57785 articles for “Art. 1691 bis and Art. 1723 ter-00 B”
…n of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whatever their form, which do not have an establishment in France. By way…
…tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in article 199 quater C, to b to e of 2 of article 199 undecies A as well as A…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
Products subject to duties, taxes, surcharges or other charges, which are contained in imported goods, are subject to compensation taxes which are intended to balance the tax burden with similar produ…
1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…
1. The following are exempt from registration duties, land registration tax and the contribution provided for in Article 879 transfers of property, rights and obligations resulting from the transforma…
I.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipmen…
I. The sums or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerge…
…rformance of their duties or refusing to comply with their orders in accordance with Article 53 (1)(b) and Article 61 (1) of this Code is punishable by one year's imprisonment and a fine of €15,000.
1. Unless there are special provisions to the contrary, goods brought before customs under the conditions laid down in Articles 68 to 82 above may be constituted into warehouses or customs clearance a…
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