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Showing 631–640 of 4102 articles for “Art. 787 B”
I. - As from the first financial year opened after 31 December 1983, for crop production, income in progress consists solely of advances to crops which are entered, at their cost price, in the incomin…
…article 8, who carries out an agricultural activity within the meaning of article 63 and which is subject to the mandatory system of taxation based on actual profits, income tax may be immediately ass…
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
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…tion constituting offences whose purpose or result is the non-recovery of duties or taxes, revealed by legal proceedings or by proceedings before the administrative courts, may be remedied by the cust…
Subject to article 354 bis, the administration's right of recovery is exercised within a period of three years from the chargeable event. The limitation period is interrupted by the notification of a…
For the application of articles 354 to 354 ter, customs officers shall use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.
By derogation from Article 991 are exempt from the special tax: 1° Group insurance and collective operations underwritten by a company or group of companies for the benefit of their employees or by a…
…risk is located outside France or does not relate to an industrial, commercial or agricultural establishment located in France are exempt from the special tax; in the absence of a definite material l…
The following are exempt from the special tax on insurance agreements:1° Reinsurance, subject to what is stated in Article 1000 ;2° Insurance benefiting, under exceptional provisions, from exemption f…
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