Article 52 quinquies
Reservist customs officers sign a contract of employment for a period of between one and five years, which sets out their obligations in terms of availability and initial and ongoing training, and whi…
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Showing 11–20 of 20207 articles for “Art. 5-b quinquies”
Reservist customs officers sign a contract of employment for a period of between one and five years, which sets out their obligations in terms of availability and initial and ongoing training, and whi…
The services and establishments of the State and other public authorities are required to communicate to the agents of the Directorate General of Customs and Excise all information and documents in th…
1. Profits made in France by foreign companies shall be deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.T…
…of the customs administration ; 2° Volunteers under the conditions defined in articles 52 ter to 52 quinquies. The volunteers mentioned in 2° of this article are admitted to the operational reserve af…
The remuneration of the mandataire à titre posthume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate ass…
Exempt from the guarantee hallmark are: a) Articles made before 1838 and those made after that date already bearing former French guarantee hallmarks; b) Articles containing gold, silver or platinum a…
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger veh…
Customs officers and all persons whose duties or responsibilities require them to carry out functions in any capacity whatsoever at the central administration or in the external customs services or wh…
Subject toArticle L. 286 BA of the Book of Tax Procedures, when implementing the powers of investigation, recording and prosecution provided for in this Code or when required on the basis of the Code…
As an exception to Article 568, in the overseas departments, from 1 January 2019 only persons who are qualified traders and hold a licence granted on behalf of the department by the president of the d…
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