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Showing 2221–2230 of 60176 articles for “Art. 182 A ter”
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
Candidates are forbidden to have printed or handwritten documents with them, on pain of exclusion. However, they may consult codes or compendia of laws, decrees and circulars; the latter may include r…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
I.- Electronic transmissions from the single body referred to in Article R. 123-1 to the recipient bodies and competent authorities are carried out, pursuant to Article R. 123-7 and the conditions of…
NATIONAL GUIDELINES FOR HARM REDUCTION INITIATIVES AIMED AT SEX WORKERS I. - Reference framework Article L. 1181-1 of the present code, resulting from the law of 13 April 2016 aimed at strengthening t…
SPECIFICATIONSThe following provisions apply in the absence of specific provisions set out in the decree for the term in question.A. - Clauses general to all specific environmentsClause 1. - The schoo…
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
The declaration provided for in article L. 123-29 includes, with supporting documents, the following: 1° For a legal entity, the corporate name or denomination followed, where applicable, by the acron…
Failure to comply with the obligation to declare mentioned in article 242 sexies entails payment of a fine equal to half the tax advantage obtained under Articles 199 undecies A, 199 undecies B, 199 u…
1° Under the derogating provisions of Article 2a, the customs administration is authorised to check the quantity, quality, markings, packaging, destination or use of goods with national or Community s…
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