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Showing 31–40 of 7240 articles for “Art. s 17–18”
I. - Income from shares, corporate units or profit shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign State…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
In accordance with articles L. 114-16-1 to L. 114-16-3 of the Social Security Code, customs officers are authorised to communicate and receive any documents or information useful in combating social s…
Officials of the Directorate-General for Customs and Indirect Taxation and officials of the Directorate-General for Enterprise may, on request or spontaneously, disclose to each other all information…
Reservists are compensated for periods of employment and further training.
Customs and excise officials and the other persons mentioned in Article L. 5112-1-22 of the Transport Code may disclose to each other, either spontaneously or on request, all documents and information…
The officials responsible for the inspections referred to in II of Article 32 of Law No. 2021-1308 of 8 October 2021 containing various provisions for adapting to European Union law in the fields of t…
I. - A salaried reserve customs officer who carries out a period of employment or training as part of the Customs Administration's operational reserve during his working hours must, where the duration…
The Director General of Customs and Excise shall lay down the conditions for the application of this chapter by order.
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