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Showing 691–700 of 46455 articles for “Art. I bis”
I. - Companies subject to corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles fo…
The rules governing remuneration paid for loans of financial securities are set out in article 38 bis, section 2 of the General Tax Code.
OBJECT OF THE APPLICATION APPLICABLE PROVISIONS TIME LIMIT AT THE EXPIRATION OF WHICH the decision to reject is acquired, when it is different from the two-month time limit Applications relating to th…
Where there are one or more plausible grounds for suspecting persons of having committed a customs offence punishable by two years' imprisonment or more, or of having participated as accomplices or in…
In order to establish the basis of assessment and control of taxes, duties and charges falling within the remit of the customs and excise administration and with a view to detecting fraud, the right o…
As part of an operation to monitor the routing or transport of objects, goods or products derived from the commission of a customs offence or used to commit a customs offence, where the prison sentenc…
If the needs of the customs investigation relating to the investigation and detection of customs offences as provided for in the last paragraph ofArticle 414, the third paragraph ofArticle 414-2 andAr…
Where this Code provides for summonses, reports or any other documents, or copies thereof, to be delivered or sent by customs officers, such delivery may be made by electronic means, provided that the…
Professional secrecy may not be invoked against customs officials acting within the scope of the powers conferred on them by this Title and by Title II.
The fines, penalties and forfeitures in value provided for by the codes, laws and regulations that the customs administration is responsible for enforcing when they are handed down by a court are reco…
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