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Showing 641–650 of 37588 articles for “Art. L. 512-21”
1. Those who hold or transport goods that are dangerous to public health, safety or morals, counterfeit goods, goods prohibited under international commitments or goods that are the subject of interna…
Decrees issued by the Director General of Customs and Indirect Taxation set out the terms and conditions for the application of the open livestock account system.
1. Customs officers may carry out such visits, surveys and checks as they deem necessary for the application of the provisions relating to open account, movement and grazing. 2. Security receipts must…
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
I. - In limited liability companies that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose man…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
I. - Interest on sums left with or made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of tho…
Subsection 3, with the exception of article L. 213-20-1 and the last paragraph of article L. 213-10, applies to foundations with legal personality, subject to the following provisions. In article L. 2…
…d financial holding company or on supervisory measures equivalent to those provided for in Articles L. 517-16 and L. 517-17, the Autorité de contrôle prudentiel et de résolution shall provide all the…
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