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Showing 531–540 of 67067 articles for “Art. I-a sexies-0 bis”
Customs officers and all persons whose duties or responsibilities require them to carry out functions in any capacity whatsoever at the central administration or in the external customs services or wh…
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…
1. In relations between two parts of the Customs territory, the Customs service of the territory of departure is authorised, on behalf of the Customs service of the territory of destination, to carry…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
The right of return provided for in
Pending the prohibition or authorisation decision referred to in Article 6 of Council Regulation (EC) No 428/2009 of 5 May 2009 setting up a Community regime for the control of exports, transfer, brok…
Customs officers may at any time visit artificial islands, installations and structures on the continental shelf and in the exclusive economic zone. They may also visit means of transport involved in…
The assets mentioned in article 965 acquired jointly under the conditions set out in article 754 A are included in the estate of each of the contracting parties in proportion to the sums invested by e…
When they are presented for the 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…
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