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Showing 11571–11580 of 12834 articles for “Art. 1° et 2°”
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 person placed in customs detention is immediately informed by 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 a…
I.-For the purposes 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 th…
…ivileges as turnover taxes, within Book II of the General Tax Code and the Book of Tax Procedures : 1° References to the tax authorities or the tax administration are understood to be references to th…
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…
…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 for an incentive tax on the use of renewable energy in…
…ed for in Article 27(1) of the aforementioned Council Regulation (EU) 2017/1939 of 12 October 2017: 1° By way of derogation from Article 343(2) of this Code, the action for the enforcement of tax pena…
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,…
…438/EEC, a fee shall be levied on imports into the customs territory, under all customs procedures: 1° Foodstuffs of non-animal origin subject to enhanced controls and listed in Annex I to Commission…
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