French Customs CodeIn force
Chapter III: Forced release.
Article 261
…by means of a report, the reasons for their release and to comply with the requirements of article 72 above.
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Showing 2941–2950 of 43812 articles for “Art. 621 al. 2”
…by means of a report, the reasons for their release and to comply with the requirements of article 72 above.
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.
If the mortgage title is to order, its negotiation by way of endorsement entails the transfer of the mortgage right.
The provisions of this Title are without prejudice to the rules established by international treaties in force.
A free zone is any territorial enclave established for the purpose of treating goods therein as not being in the customs territory for the application of customs duties and taxes to which they are lia…
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
…hed 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.
…partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose managers have a majority shareholding, in partnerships limited by s…
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…
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…
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