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Showing 1281–1290 of 6224 articles for “Art. 24 — C. civ. Art. 913”
Taxable persons who carry out transactions involving second-hand goods, works of art, collectors' items or antiques must account for their transactions involving these goods separately by method of ta…
I. - The tax is borne by the seller or exporter. It is payable, under their responsibility, by the intermediary established for tax purposes in France participating in the transaction or, in the absen…
I. - A declaration, in accordance with a model drawn up by the administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is file…
The seller or exporter may opt for the regime defined in Article 150 UA provided that they can prove the date and price of acquisition of the property or that the property has been held for more than…
The following are exempt from the tax:1° Transfers made to a museum that has been awarded the "musée de France" designation provided for in article L. 441-1 du code du patrimoine ou d'un musée d'une c…
I. - Subject to the provisions specific to professional profits, transfers for consideration or exports, other than temporary, out of the territory of the Member States of the European Union are subje…
…r the law of the issuing State, within one of the categories of offences mentioned in Article D. 48-24; 7° A full description of the offence where it does not fall within one of the categories of offe…
The financial penalties that may be enforced pursuant to the fifth paragraph of Article 707-1 are those resulting from a decision, taken by the competent authority of a Member State of the European Un…
Financial penalties imposed by: 1° A court of the issuing State in respect of a criminal offence under the law of that State; 2° An authority of the issuing State other than a court in respect of a cr…
Financial penalties may be transmitted, for the purpose of enforcement, to any Member State of the European Union in which the sentenced person has his habitual residence, possesses property or income…
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