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Showing 391–400 of 68819 articles for “Art. 298 sexdecies A and B”
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…
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 ;…
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
Natural persons guilty of the offences provided for in articles 414, 414-2 and 459 are liable to the following additional penalties:1° Prohibition, in accordance with the provisions ofarticle 131-27 o…
1. Any natural or legal person who, in the course of continuous and regular commercial traffic, sends postal parcels or items by post from abroad to recipients in the customs territory, including the…
The judicial courts hear disputes concerning the payment, guarantee or reimbursement of debts of any kind recovered by the customs administration and other customs matters that do not fall within the…
Remuneration allocated to members of the board of directors or supervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give ris…
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…
Those holding or transporting goods referred to in 4 and 5 of article 38 above must, at the first request of customs officers, produce either documents certifying that these goods have been brought in…
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