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Showing 11–20 of 58651 articles for “Art. Décret 2002-120 du 30-1-2002”
…plicable, these capital gains are increased by the amount of depreciation expressly excluded from deductible expenses as well as that which has been deferred in disregard of the provisions of Article…
…dends to their shareholders.The benefit of the exemption is reserved for taxpayers carrying on an industrial, commercial or craft activity within the meaning of Article 34 and 5° of I of the article 3…
…authorities, for the application of 1° and 3° of the same I bis, the reference to the loi n° 84-595 du 12 juillet 1984 defining rent-to-own property is replaced by the reference to the regulations app…
…ided for in Article 234 nonies is based on the net revenue defined in Article 29 which was received during the financial year or the tax period defined in the second paragraph of Article 37.II. - The…
…ly or on request, all documents and information held or collected in the course of their respective duties.
The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…
Any counter-letter whose purpose is to increase the price stipulated in the agreement for the transfer of a ministerial office is null and void. Also void is any contract whose purpose is to conceal p…
Third parties must respect the legal situation created by the contract. They may rely on it in particular to provide proof of a fact.
When the parties have entered into an apparent contract that conceals a hidden contract, the latter, also known as a counter-letter, is effective between the parties. It is not enforceable against thi…
1. Goods transported in bond or placed under a customs procedure suspending duties, taxes or prohibitions must be covered by an acquit-à-caution.2. The acquit-à-caution shall include, in addition to t…
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