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Showing 71–80 of 3271 articles for “Art. 21 déc. 2021”
1. Those who hold or transport goods that are dangerous to public health, safety or morals, counterfeit goods, goods prohibited under international commitments or goods that are the subject of interna…
…nnexed to the decree of 23 November 1987 on ship safety.This chapter, with the exception of Article 218, also applies to maritime drones as defined in Article L. 5000-2-2 of the Transport Code. For th…
Decrees issued by the Director General of Customs and Indirect Taxation set out the terms and conditions for the application of the open livestock account system.
1. Customs officers may carry out such visits, surveys and checks as they deem necessary for the application of the provisions relating to open account, movement and grazing. 2. Security receipts must…
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
…nse reimbursements and any other remuneration are, subject to the provisions of 3 of Article 39 and 211 bis, allowed as a deduction from the company's profit for tax purposes, provided that such remun…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
…nnot be deducted by virtue of 4° of 1 of Article 39, to the taxes provided for in 1° of Article L. 421-94 of the French Goods and Services Tax Code.
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
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