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Showing 251260 of 60249 articles for Art. 244 bis A

French Customs CodeIn force
B. - Prescription against the administration.

Article 354 bis

The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 170 bis

Sont assujetties à la déclaration prévue au 1 de l'article 170, quel que soit le montant de leur revenu:1° Les personnes qui possèdent un avion de tourisme ou un véhicule de tourisme au sens de l'arti…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Scope of the customs service.

Article 44 bis

In the contiguous zone as defined by Article 10 of Order No. 2016-1687 of 8 December 2016, the customs service may carry out the necessary controls in order to: a) prevent infringements of the laws an…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Obligations of legal persons

Article 223 bis

To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 bis

In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
B. - Destruction before trial of certain categories of goods.

Article 389 bis

1. In the event of the seizure of goods :-classified by law as dangerous or harmful, or the manufacture, trade or possession of which is unlawful ;-as well as goods intended for human or animal consum…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
E. - Fifth class.

Article 413 bis

The following shall be liable to a fine of €3,700:1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Taxable persons - Place of taxation

Article 218 bis

Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 bis

The customs administration's operational reserve is intended for temporary reinforcement of the customs administration's services. It is made up of : 1° Retired members of the customs administration ;…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Agriculture

Article 290 bis

People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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