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Showing 331–340 of 34815 articles for “Art. 3°-b”
1. Compensatory interest charged in accordance with the conditions laid down in the Community regulations applicable to inward processing arrangements under the suspension system shall be assessed and…
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…
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…
1. In relations between two parts of the Customs territory, the Customs service of the territory of departure is authorised, on behalf of the Customs service of the territory of destination, to carry…
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…
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…
Products subject to duties, taxes, surcharges or other charges, which are contained in imported goods, are subject to compensation taxes which are intended to balance the tax burden with similar produ…
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…
For the offence provided for in Article 459(1a), the court shall order that the sentence be displayed and disseminated under the conditions provided for in Articles 131-35 or 131-39 of the Criminal Co…
Taxpayers aged over sixty-five on 31 December of the tax year, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of:- €2,620 from their net overall income if t…
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