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Showing 411–420 of 68819 articles for “Art. 298 sexdecies A and B”
When they are presented for the formality of registration or the merged formality, within the period provided for in articles 635 and 647 III, deeds recording the formation of commercial companies are…
Without prejudice to specific derogation provisions, this Code shall not apply to: 1. The entry of Community goods into the customs territory; 2. The exit of Community goods from the customs territory…
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…
Reimbursement of import duties may be granted where it is established that, at the time of importation, the goods were defective or did not comply with the terms of the contract under which they were…
In the case provided for in articles 832 and 924-3 of the Civil Code, where the beneficiary of the gift or legacy has time to pay the balances or rewards owed to his co-heirs, the payment of the death…
Where the provisions of Article 173 above are applied, and subject to the provisions relating to value added tax, goods released for consumption in the part of the customs territory of destination are…
I. - The following are punishable by a fine of €100 to €750:1° Failure to submit to the administration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and se…
Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.
Any manoeuvre whose purpose or result is to misuse the quota system for rums and tafias provided for in article 362 and its implementing legislation is punishable by the penalties set out in I of Arti…
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…
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