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Showing 421–430 of 52951 articles for “Art. 80 bis IV al. 2”
…panies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members of the…
…ms administration's services. It is made up of : 1° Retired members of the customs administration ; 2° Volunteers under the conditions defined in articles 52 ter to 52 quinquies. The volunteers mentio…
…tion to tax penalties, the courts shall order the payment of sums defrauded or improperly obtained. 2. Even when it does not pronounce a sentence, the criminal court is competent to rule on the provis…
…ents under the suspension system shall be assessed and recovered in the same way as customs duties. 2. The proceeds of this interest shall be allocated to the State budget.
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
…o keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and services;2° Failure to submit the documents mentioned in the third paragraph of article L. 34 of the tax proc…
…ement indicating the allocation of each of the passenger vehicles within the meaning of Article L. 421-2 of the French code of taxes on goods and services that have been included in their assets or fo…
The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…
…y electronic means with a view to carrying out economic transactions that meet the following cumulative conditions: 1° These transactions include at least one of the following types of transport: a) T…
…ho rent or sublet one or more rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms rented consti…
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