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Showing 10191–10200 of 15302 articles for “Art. 12 al. 2”
…em or being deprived of the resources necessary to meet their obligations, are subject to a tax of €125. The benefit of this provision is subject to the authorisation of the competent State authority,…
Under the conditions set out in Article 15 of the 1965 Finance Act (no. 64-1279 of 23 December 1964), a levy equal to 12% of the commission accruing to racing companies, net of any remuneration to aut…
Tobacco sales clerks found to have adulterated manufactured tobaccos by adding or mixing heterogeneous materials shall be dismissed, without prejudice to the penalties laid down in this Code for breac…
…nnual turnover threshold of €157,303 for deliveries of manufactured tobacco in mainland France and €125,842 for deliveries in Corsica. The refund is reserved for tobacconists whose manufactured tobacc…
…onic communication process (1). This contribution is payable by any person mentioned in articles L. 121-1, L. 122-2, L. 122-12, L. 131-1 or L. 331-5 of the Code du sport, as well as by any person acti…
For tax purposes, the sweet natural wines referred to in article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being su…
The fee is set at a flat rate of €125 per approved establishment.
It is forbidden for anyone to possess utensils, machines or mechanical devices such as mills, graters, tobacco choppers, spinning wheels, scaferlati machines, carrot presses and others of any form wha…
When a person not established in France is liable for one of the levies mentioned in articles 302 bis ZG, 302 bis ZH and 302 bis ZI, it must have a representative established in France accredited by t…
The levies mentioned in articles 302 bis ZG, 302 bis ZH, 302 bis ZI and 302 bis ZO are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securiti…
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