Article 354 bis
The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…
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Showing 1–10 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…
Where a person has unduly paid national duties and taxes recovered in accordance with the procedures of this Code, he may obtain reimbursement, unless the duties and taxes have been passed on to the p…
…provided that the tenant or subletter can provide evidence of a contract entered into pursuant to 3° of Article L. 1242-2 of the Labour Code, and that the rental price remains set within reasonable…
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 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…
On pain of nullity, the trust contract and its amendments shall be registered within one month of their date with the tax department of the trustee's registered office or with the non-resident tax dep…
…are included in the taxable income of this company for the first financial year ending on or after 31 December 2005 or, if later, for the financial year ending in the fifteenth year following the iss…
…tax status may, by a deliberation of general scope taken under the conditions defined in article 1639 A bis, exempt establishments carrying out, in premises that are freely accessible to the public,…
…contract, and which are paid by the Caisse des dépôts et consignations pursuant to the articles L. 132-27-2 of the Insurance Code and L. 223-25-4 du code de la mutualité, are subject to a levy on the…
…or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those mentioned in 1, as stated in the first paragraph of article L. 118…
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