Article 390 bis
1. In order to take account of the resources and expenses of debtors or other special circumstances in the case of those whose profession is to carry out customs formalities on behalf of others, total…
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Showing 391–400 of 44424 articles for “Art. 2°-b”
1. In order to take account of the resources and expenses of debtors or other special circumstances in the case of those whose profession is to carry out customs formalities on behalf of others, total…
1. Any natural or legal person who, in the course of continuous and regular commercial traffic, sends postal parcels or items by post from abroad to recipients in the customs territory, including the…
1. Orders issued by the Director General of Customs and Excise may lay down simplified customs clearance procedures providing, in particular, that certain particulars of itemised declarations are to b…
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger veh…
I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
1. Travellers who come to stay temporarily in the customs territory may import, with temporary exemption from the duties and taxes payable on entry, articles intended exclusively for their personal us…
1. In relations between two parts of the Customs territory, the Customs service of the territory of departure is authorised, on behalf of the Customs service of the territory of destination, to carry…
I. - Persons who rent or sublet one or more rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms…
Taxpayers aged over sixty-five on 31 December of the tax year, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of:- €2,620 from their net overall income if t…
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