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Showing 381–390 of 60256 articles for “Art. 278-0 bis A”
The Minister responsible for customs shall adopt the measures necessary to implement the regulations laid down by the European Union or by international treaties or agreements duly ratified or approve…
Where the application of certain customs procedures is subject to the direct transport of goods, temporary or permanent derogations from this condition may be granted by the Minister for the Economy a…
Any person who improperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amo…
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
Where the declared value is lower than the customs value without the declaration of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence…
The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…
For the purposes of this Code, all financial transactions carried out in France by or on behalf of natural and legal persons covered by Community regulations adopted pursuant to Article 215 of the Tre…
Where there are serious indications that a person is carrying narcotics concealed in his or her body, customs officers may subject the person to medical screening tests after first obtaining the perso…
The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…
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