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Showing 211–220 of 60249 articles for “Art. 244 bis A”
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…
Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…
The judicial authority shall communicate to the customs administration any information it obtains in the course of any legal proceedings which may give rise to a presumption that a customs offence has…
Customs officers may detain the goods referred to inarticle 38 (4) and (5) above, or goods likely to belong to one of the categories of goods listed in these same provisions, and possibly the vehicles…
Any natural or legal person who habitually engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of publi…
I. - Establishments that sell periodicals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical p…
I.-When the taxpayer has applied a tax law according to the interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of…
I. - Free transfer duties, real estate wealth tax and partition duty may be paid by handing over works of art, books, collectors' items, documents, of high artistic or historical value, or real estate…
As an exception to Article 568, in the overseas departments, from 1 January 2019 only persons who are qualified traders and hold a licence granted on behalf of the department by the president of the d…
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
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