Article 196 bis
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…
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Showing 801–810 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
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…
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…
Any person who improperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amo…
With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is…
People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
Notwithstanding the provisions of the second paragraph of l'article 761, an allowance of 20% is made on the real market value of the property constituting the main residence of the deceased on the day…
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
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