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Showing 101–110 of 64414 articles for “Art. 2 and 202 ter”
…fine of 1,500 euros shall be imposed for obstructing access to, or the reading or seizure of, computerised records or documents, as referred to in b and c of 2 of Article 64, in cases other than thos…
…is subject to the submission by the operator of a summary declaration or document in lieu thereof. 2. This admission has the effect of placing the goods under the responsibility of the operator vis-à…
The Autorité Nationale des Jeux and the Direction Générale des Douanes et Droits Indirects may spontaneously provide each other with all information and documents gathered in the course of their respe…
…racing companies is instituted, intended to finance the public service missions defined in Article 2 of the law of 2 June 1891, the purpose of which is to regulate the authorisation and operation of…
I a. Where the beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for t…
…The customs administration is authorised to communicate the information it holds on foreign trade and financial relations with other ministerial departments and the Banque de France which, through t…
…oses of carrying out their duties, specialised assistants seconded or made available by the Customs and Excise Administration pursuant to article 706 of the Code of Criminal Procedure have the right t…
Only customs officers, specially and individually authorised for this purpose, may consult data during an investigation or control. This special and individual authorisation may be verified at any tim…
Failure to respond or partial response to the formal notice referred to in III of Article L. 13 AA and in the second paragraph of article L. 13 AB of the Book of Tax Procedures entails the application…
Transfers of any kind which, in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisio…
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