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Showing 251–260 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
If the assayer assumes that a work of gold, vermeil, silver, platinum is filled with iron, copper or any other foreign material, he has it cut in the presence of the owner. If the fraud is recognised,…
…falling under article L. 224-97 of the same code and an entry in the register mentioned in article 537 of this code.
…ject to the following obligations:1° Deliver tobacco only to the tobacconists designated in article 568;2° Retain ownership of the tobacco from the time it enters or is manufactured in France until it…
Imported spirits, wines, ciders, perries and meads are subject to all the provisions laid down in domestic legislation.
…the legal titles of silver or platinum works are as follows: a) 999 thousandths, 916 thousandths, 750 thousandths, 585 thousandths and 375 thousandths for gold articles; b) 999 thousandths, 925 thous…
It is forbidden to hold or offer for sale works marked with false hallmarks or stolen hallmarks (1) or on which the hallmark marks are found attached, soldered or counter-stamped. These works will be…
…f the legislation on trade in gold, silver and platinum materials, compatible with those of article 545. A report will be drawn up for any shortages found in works manufactured with a view to export o…
…ster must be presented to the public authorities at any requisition. However, for transactions of €15,000 or more that involve investment gold as defined in 2 of article 298 sexdecies A, the register…
It is forbidden for tobacconists to conceal drinks in their homes or elsewhere and for all owners or principal tenants to allow drinks belonging to tobacconists to enter their homes, without there bei…
…activity under the conditions laid down by decree in the Conseil d'Etat. The provisions of articles 570 and 571 apply to such a person as a supplier. Retail sales of manufactured tobacco are reserved…
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