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Showing 131–140 of 952 articles for “Art. 231 ter”
1. The admission of goods to warehouses or customs clearance areas is subject to the submission by the operator of a summary declaration or document in lieu thereof. 2. This admission has the effect o…
Public accountants may serve the debtor with a formal notice to pay for the recovery of debts for which they are responsible, under the conditions provided for in Article L. 257 of the Book of Tax Pro…
A tax is introduced for the benefit of the regions of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, payable by public air transport companies. It is added to the price charged to passeng…
…oducts whose use and sale for this purpose have not been specially authorised by orders of the Minister for the Budget and the Minister for Industry are prohibited.By way of derogation from the first…
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…
…may request assistance from Member States of the European Union and is obliged to assist them in matters of recovery, notification of acts or decisions, including judicial decisions, the taking of pre…
…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…
…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.
…cle 414 of this Code involving manufactured tobacco products or narcotics may be banned from French territory for up to ten years, under the conditions set out in articles 131-30 to 131-30-2 of the Cr…
…n Article 352 may only relate, without prejudice to the provisions of Article 352a, to the period after 1 January of the second year preceding that in which the decision was taken.
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