Article 354 ter
Even if the periods provided for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, reve…
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Showing 4421–4430 of 44300 articles for “Art. Cass. 3e Civ. QPC 20-3-2014 n° 13-24.439 FS-PB”
Even if the periods provided for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, reve…
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…
An action for damages based on the non-conformity of the rule of law that has been applied with a higher rule of law or a claim for damages resulting from a fault committed in the determination of the…
When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…
For the application of articles 354 to 354 ter, customs officers shall use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.
When the special negotiation body has taken the decision provided for in Article L. 2352-13, it shall be convened by the manager of the European Company at the written request of at least 10% of the e…
Where the exemptions from property tax on built-up properties, provided for in Articles 1384,1384-0 A and 1384 A, 1384 C and 1384 D of the General Tax Code, result in a substantial loss of revenue for…
The judicial court hears actions arising from the application of articles L. 313-63 and L. 314-20.
In accordance with article R. 212-10-13, the authorised training body must: 1° Submit to the regional directorate for youth, sport and social cohesion a provisional annual calendar of training session…
Information relating to the filing of an over-indebtedness application and the debtor's situation may not be communicated to creditors, payment institutions, electronic money institutions and credit i…
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