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Showing 311–320 of 69883 articles for “Art. I-1°-a ter”
With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corpor…
…prosecutor of the temporary detention. During temporary detention, the person is brought before the territorially competent judicial police officer or kept at his disposal. The duration of temporary d…
…al futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons contracting these financial contracts menti…
…verified at any time by a magistrate, either on his or her own initiative or at the request of an interested party. Failure to mention this authorisation on the various procedural documents resulting…
In order to carry out the investigations necessary for the detection and investigation of the offences provided for in this Code, category A or B customs officers and category C officers, provided tha…
…cle 414 of this Code involving manufactured tobacco products or narcotics may be banned from French territory for up to ten years, under the conditions set out in articles 131-30 to 131-30-2 of the Cr…
Even if the periods provided for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, reve…
…of the customs officers, produce either documents certifying that these goods may leave the customs territory in accordance with the provisions prohibiting export, or any document proving that these g…
Public accountants may serve the debtor with a formal notice to pay for the recovery of debts for which they are responsible, under the conditions provided for in Article L. 257 of the Book of Tax Pro…
The chargeable event for the tax provided for in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return…
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