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Showing 10961–10970 of 12160 articles for “Art. 1° and 2°”
1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…
The penalties provided for in the first paragraph of Article 414 shall apply : 1° Exporting native gold from French Guiana either without an itemised declaration or under cover of an itemised declarat…
…a customs officer, under the conditions set out in article 63-1 of the Code of Criminal Procedure: 1° Of his or her detention, as well as the duration of the measure and any extensions that may be gr…
…poses of the customs investigation, customs officers may, during customs detention, in the constant and effective presence of the detainee, examine the contents of documents, whatever their medium, an…
For the performance by the customs and excise administration of its duties relating to taxes recovered in accordance with the same procedures and subject to the same penalties, guarantees, securities…
The customs and excise administration carries out the fiscal duties entrusted to it: 1° For taxes other than those mentioned in 2°, under the conditions set out in this code for each of these taxes; 2…
I.-The general tax on polluting activities is declared and settled by the taxpayers in accordance with the following procedures:1° For taxpayers liable for value added tax subject to the normal actual…
…se liable for the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on products in the gas oil, petrol and jet fuel tax categories are liable fo…
Goods placed in free zones may be subject to:1° Loading, unloading, transhipment or storage operations ;2° Handling as provided for in article 153-1 above;3° Processing, working or additional labour,…
I. - Pursuant to Article 79(2)(a) of Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on official controls and other official activities performed to ensure the…
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