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Showing 711–720 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
…s subject to the proportional duty of 0.70%;2° of tangible movables sold publicly in the department;3° of ministerial offices having their registered office in the department;4° of businesses or clien…
The Minister responsible for customs shall adopt the measures necessary to implement the regulations laid down by the European Union or by international treaties or agreements duly ratified or approve…
…privileged nature of a tax regime shall be determined in accordance with the provisions of article 238 A by comparison with the tax regime applicable to a company or collective entity mentioned in 1 o…
…and c of 1 of article 1728, to l'article 1729, to the I of article 1729-0 A, to the a of article 1732 and the first and last paragraphs of Article 1758.These deficits and tax reductions may not be of…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
…ermined in application of this article are increased under the conditions laid down in article 1518 bis.
…the performance of their duties or refusing to comply with their orders in accordance with Article 53 (1)(b) and Article 61 (1) of this Code is punishable by one year's imprisonment and a fine of €15,…
…eral scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their own tax system, a rebate is…
…50:1° 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 services;2° Failure to submit the documents mentioned in th…
The right of disclosure provided for in articles 64 A and 65 is extended to customs officials responsible for the recovery of all sums collected in accordance with the procedures laid down by this Cod…
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