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Showing 81–90 of 3738 articles for “Art. n° 19-22829”
Petroleum products used to refuel aircraft on commercial routes beyond the customs territory of mainland France are exempt from customs duty.
1. Foodstuffs and provisions not exceeding the necessary brought on board by ships coming from abroad are not subject to customs duties when they remain on board.2. Foodstuffs and provisions may only…
1. Foodstuffs and provisions not exceeding what is necessary on board ships bound for foreign countries are not subject to customs duties.2. If the quantities to be taken on board appear to be too gre…
Petroleum products and coal intended for bunkering ships, excluding pleasure craft and sports vessels, sailing at sea or on waterways flowing into the sea as far as the last customs office located ups…
Foodstuffs taken on board in a port other than the port of departure will be mentioned on the embarkation permit, except, in the event of difficulty in determining quantities, in accordance with the p…
On the return of a French ship to a port in the customs territory, the captain shall present the embarkation permit he took on departure; any food or provisions remaining shall be unloaded, after decl…
1. By way of derogation from the foregoing provisions, the taxable income of single, divorced or widowed taxpayers who do not have any children in their exclusive, main or deemed equally shared parent…
I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…
Subject to reciprocity treaties, the provisions of article 193 which provide, for the calculation of income tax, the division of taxable income into a certain number of units determined according to t…
I. The number of units to be taken into account for the division of taxable income provided for in Article 193 is determined in accordance with the following provisions: FAMILY STATUS NUMBER OF UNITS…
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