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Showing 31–40 of 2350 articles for “Art. CA Rouen 28 February 1991”
…nt or by one of his assessors or an investigating judge whom he delegates for this purpose. In this case, the provisions of Chapter I of Title III of Book I must be observed, with the exception of tho…
The type of goods is the designation assigned to them by the Common Customs Tariff. Decrees issued by the Minister for the Economy and Finance may prescribe the use of the coding elements of the nomen…
…e Minister for the Economy and Finance and the Minister(s) concerned, after consultation with the local authorities and public establishments concerned, the free zone is established by a decree issued…
Goods placed in free zones may be subject to:1° Loading, unloading, transhipment or storage operations ;2° Handling as provided for in article 153-1 above;3° Processing, working or additional labour,…
(1) (Repealed)2. In the case of imports of a non-commercial nature, the customs administration may levy flat-rate import duties other than value added tax and internal taxes on goods sent in small con…
…lished for the purpose of treating goods therein as not being in the customs territory for the application of customs duties and taxes to which they are liable on importation, as well as quantitative…
…nce or destination, are admitted to free zones. 2. The above provisions shall not preclude the application of prohibitions or restrictions justified on grounds of public morality, public policy, publi…
…e, commission, rebates, wages, rental prices, interest, discounts, agios or other profits. However, cash transactions may be recorded as a whole in the accounts at the end of each day when they are le…
…xpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and within the…
…ction operation, no more than 50% of the housing units may be transferred.III. - Any person who has carried out the work mentioned in Article 278 sexies A themselves, with the exception of 5° of I of…
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