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Showing 141–150 of 43843 articles for “Art. 2 ter”
…verified at any time by a magistrate, either on his or her own initiative or at the request of an interested party. Failure to mention this authorisation on the various procedural documents resulting…
Unless authorised by the customs authorities, goods imported under the temporary admission procedure and, where applicable, the products resulting from their processing or working, may not be transfer…
…prosecutor of the temporary detention. During temporary detention, the person is brought before the territorially competent judicial police officer or kept at his disposal. The duration of temporary d…
Even if the periods provided for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, reve…
…the late payment, grant total or partial remission of the sums due in respect of the late payment interest referred to in article 440 bis and the increases provided for in this code.
…cise is based has been revealed by a court decision, the action for refund referred to in Article 352 may only relate, without prejudice to the provisions of Article 352a, to the period after 1 Januar…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre…
I. - The distance selling of manufactured tobacco products, including when the purchaser is located abroad, is prohibited in mainland France and the overseas departments. The acquisition, introduction…
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
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