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Showing 5160 of 3278 articles for Art. 35 bis

French Customs CodeIn force
A. - Limitation period against debtors.

Article 352

…administration, taken following this claim, must be brought before the court designated in article 358 of this code, within three months of notification of the decision of the administration or, in t…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
A. - Limitation period against debtors.

Article 353

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…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
C. - Cases where short-term prescriptions are not used.

Article 355

1. The prescriptions referred to in article 352, paragraph 1 and in article 353 shall not apply and shall become thirty years when, before the terms provided for, a claim is made, an order is made, a…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 1: Jurisdiction ratione materiae.

Article 356

The police courts hear customs offences and all customs matters raised by way of exception.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Jurisdiction ratione loci.

Article 358

…Code of Criminal Procedure.2. Disputes relating to the claim, to requests made pursuant to Article 352 and those relating to decisions on guarantees shall be brought before the judicial court within…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 1: Right of settlement.

Article 350

The customs administration is authorised to settle with persons prosecuted for customs offences or for infringement of the laws and regulations relating to financial relations with foreign countries,…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 2: Recovery.

Article 349 bis

…for the exercise of the powers he holds under articles 345 ter, 348, 349 quinquies, 349 nonies, 379 bis, 387 bis and 388 of this code, the code of civil enforcement procedures, the provisions of the c…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 bis

…penditure incurred for the purposes indicated above by deduction from profits for the same period.1 bis. The companies designated in 1 are authorised, at the close of each of the financial years 1970…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII: Levy on certain property profits made by individuals or companies with no establishment in France

Article 244 bis

The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whate…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
9°: Borrowings issued by the State

Article 132 bis

1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…

AI translation · Updated 8 Nov 2023Open Article
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Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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Mariela Petrova

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