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Showing 181–190 of 52239 articles for “Art. 35 I 5° bis”
The drawee must pay even after the expiry of the presentation period. He must also pay even if the cheque was issued in breach of the injunction provided for in Article L. 131-73 or the prohibition pr…
Any circuit on which activities involving motorised land vehicles take place must be approved in advance. The safety conditions corresponding to these types of activity are defined by the technical an…
Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
Access to the slide includes a waiting area and an access staircase. The waiting area is designed to ensure a smooth flow of users and avoid jostling. It is marked out and has handrails separating the…
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…
1. The criminal courts shall hear all customs offences and all customs matters raised by way of exception. (2) They shall likewise hear customs offences that are related, ancillary or connected to a c…
Action by the customs authorities in respect of customs offences is time-barred in the same way and under the same conditions as public action in respect of ordinary offences. In the case of contraven…
1. Claims for the refund of duties and taxes levied by the customs administration, claims for the payment of rents and claims for the return of goods, with the exception of claims made pursuant to Art…
The administration is discharged vis-à-vis the debtors, three years after each expired year, from the custody of the registers of receipts and other documents of the said year, without being obliged t…
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