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Showing 481–490 of 25519 articles for “Art. IV bis”
…e operation of the online press service; b) Acquisition of shareholdings in companies whose main activity is the operation of an online press service mentioned in the first paragraph of this 1 or in c…
Open the article to read the full text in English.
…e over the total value of this portfolio.A. - The transfer price to be used is the actual price received or the value of the consideration obtained by the transferor, where applicable including the ba…
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…
…r systems or the services provided, corresponding to the year in which the fine is imposed and the five preceding years.Application of the fine provided for in this I excludes those provided for in ar…
Any failure to comply with the obligations set out in article 65 quater is punishable by a fine of €10,000 per software package, application or cash register system sold or per customer for whom a ser…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
…ovided for by Article 3 of Law no. 94-1135 of 27 December 1994 relating to the conditions for the privatisation of the Société nationale d'exploitation industrielle des tabacs et allumettes are exempt…
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