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Showing 3031–3040 of 57388 articles for “Art. II-3°”
Any challenge to the decisions of the accounting officer of customs relating to the guarantees required of the person liable for payment may be brought, within fifteen days of notification of the repl…
I.-The information document to be drawn up pursuant to Regulation (EU) No 2017/1129 of 14 June 2017 in the event of a public offer of financial securities or the admission of financial securities to t…
All offences and contraventions provided for by the customs laws may be prosecuted and proven by all legal means even if no seizure has been made within or outside the customs radius or if the goods d…
Where the perpetrator of a customs offence dies before a final judgment or settlement has been reached, the Administration is entitled to bring an action against the estate with a view to having the p…
1. Seized means of transport shall be released on a solvent bond or on deposit of the value. However, such release shall be offered, without security or deposit, to the owner in good faith who is not…
In the case of the adoption of a ward of the State or a foreign child who is not the child of the adopter's spouse, partner bound by a civil solidarity pact or cohabiting partner, the court shall chec…
If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
Childcare establishments and services draw up an establishment or service plan that implements the national charter for the care of young children referred to inarticle L. 214-1-1 of the Code de l'act…
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