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Showing 251–260 of 48297 articles for “Art. Brussels I bis Regulation”
In the event of an indictment for the offence provided for in article 415 and in order to guarantee payment of the fines incurred, legal costs and confiscation, the president of the judicial court may…
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…
Debts of any kind governed by this Code may be recovered by means of administrative seizure by third parties under the conditions set out in Article L. 262 of the French Tax Procedures Book.
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…
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…
1. In order to take account of the resources and expenses of debtors or other special circumstances in the case of those whose profession is to carry out customs formalities on behalf of others, total…
1. In addition to tax penalties, the courts shall order the payment of sums defrauded or improperly obtained. 2. Even when it does not pronounce a sentence, the criminal court is competent to rule on…
Opposing customs officers in 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 im…
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…
1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…
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