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Showing 511–520 of 52951 articles for “Art. 80 bis IV al. 2”
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
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…e schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the taxable income of…
Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…
1° Under the derogating provisions of Article 2a, the customs administration is authorised to check the quantity, quality, markings, packaging, destination or use of goods with national or Community s…
…plan and subject to the same unavailability as the securities to which they relate. They are definitively exempt on expiry of the corresponding period of unavailability.This exemption is maintained as…
…oms offences as provided for in the last paragraph ofArticle 414, the third paragraph ofArticle 414-2 andArticle 415 so require, customs officers specially trained and authorised by the Minister respo…
…f Article 67a, and for the sole purpose of establishing the offences mentioned in Articles 414, 414-2 and 459, identifying the perpetrators and accomplices as well as those who have participated as in…
…ing the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from the 2.50% tax on the value of buildings located in Corsica. These exemptions a…
…f taxation, and other than those instituting the household waste removal tax mentioned in article 1520 or the development tax mentioned in article 1635 quater A must be taken before 1st October in ord…
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