Article 195
Petroleum products used to refuel aircraft on commercial routes beyond the customs territory of mainland France are exempt from customs duty.
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Showing 991–1000 of 37142 articles for “Art. Cass. 1re civ. 19 March 1996 · Cass. com. 15 September 2009 · Cass. com. 16 January 1973 · Cass. 1re civ. 14 March 1962 · Cass. com. 12 November 2008 · Cass. com. 9 October 2019 n° 18-13.286”
Petroleum products used to refuel aircraft on commercial routes beyond the customs territory of mainland France are exempt from customs duty.
1. Foodstuffs and provisions not exceeding the necessary brought on board by ships coming from abroad are not subject to customs duties when they remain on board.2. Foodstuffs and provisions may only…
Petroleum products and coal intended for bunkering ships, excluding pleasure craft and sports vessels, sailing at sea or on waterways flowing into the sea as far as the last customs office located ups…
On the return of a French ship to a port in the customs territory, the captain shall present the embarkation permit he took on departure; any food or provisions remaining shall be unloaded, after decl…
…ess than or equal to €78,570;- 41% for the fraction greater than €78,570 and less than or equal to €168,994;- 45% for the fraction greater than €168,994 .2. The tax reduction resulting from the applic…
Subject to reciprocity treaties, the provisions of article 193 which provide, for the calculation of income tax, the division of taxable income into a certain number of units determined according to t…
1. Taxes of all kinds and assimilated taxes, tax and criminal fines, the fixed procedural duty referred to in Article 1018 A and claims of all kinds in respect of indirect taxes, recovered by public a…
When the existence of the person whose absence had led to the payment of death duties is judicially established, these duties may be refunded with the exception of those corresponding to the right of…
…lso refunded. The application for restitution must be made within the time limits set by Article R. 196-1 of the Book of Tax Procedures.
1. In matters of direct taxes and assimilated taxes, rebates of any kind, costs reimbursed to the taxpayer and expert appraisal costs charged to the administration are borne either by the Treasury, in…
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