Article 1695
I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…
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Showing 201–210 of 19937 articles for “Art. Cass. com. – 16 Nov. 2004 – no. 01-10666”
I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.
Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising t…
…tions provided for in the first paragraph, for the recovery of the payments provided for by Article 1663 B.
…order the measures following these controls defined in Articles 19 to 21 of Regulation (EC) No 882/2004 of the European Parliament and of the Council of 29 April 2004, as amended, on official control…
…substances by the European Medicines Agency in application of Article 27 of Regulation (EC) No 726/2004 of the European Parliament and of the Council of 31 March 2004.
The chapter "Dotation départementale d'équipement des collèges" created by article L. 3334-16 is included in the budget of the Ministry of the Interior.
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