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Showing 551–560 of 68221 articles for “Art. I-3° and Art. 156 bis”
…ulations applicable to inward processing arrangements 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…
Where the provisions of Article 173 above are applied, and subject to the provisions relating to value added tax, goods released for consumption in the part of the customs territory of destination are…
…e formality of registration or the merged formality, within the period provided for in articles 635 and 647 III, deeds recording the formation of commercial companies are provisionally registered free…
Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.
…their activity or in the event of transfer of their co-ownership shares referred to in Article 238 bis HP within a period of less than five years, the companies defined in Article 238 bis HO must pay…
…the application of this article, the status of legal entity which is an associate of a legal entity and of legal entity which is an associate of a permanent establishment shall be recognised in accord…
…tive State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless the debtor provides proof that these sums correspond to actu…
…of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid down in this code for joint v…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…ry, on the sale for consideration of digital assets mentioned in Article L. 54-10-1 of the Monetary and Financial Code or rights relating thereto are subject to income tax under the conditions set out…
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