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Showing 1561–1570 of 51196 articles for “Art. Cass. 3ème civ. 16-2-2022 n° 20-15.164 FS-B”
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
For the application of this Code, and in particular of duties and taxes, prohibitions and other measures, declarations lodged in advance only take effect, with all the consequences attached to registr…
The judicial authority shall communicate to the customs administration any information it obtains in the course of any legal proceedings which may give rise to a presumption that a customs offence has…
The public accountant charges the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.
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…
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…
For the purposes of this Code, all financial transactions carried out in France by or on behalf of natural and legal persons covered by Community regulations adopted pursuant to Article 215 of the Tre…
The taxpayer who accepts the attachment of the persons designated in 3 of Article 6 benefits from an additional half share of family quotient per person thus attached.If the connected person is marrie…
As an exception to Article 568, in the overseas departments, from 1 January 2019 only persons who are qualified traders and hold a licence granted on behalf of the department by the president of the d…
The State may repurchase, under conditions set by joint order of the Minister for the Economy and Finance and the Minister for Industry (1), stills that were used for the production of raw spirits and…
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