Article 285
(1) (Repealed)2.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…
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Showing 41–50 of 18883 articles for “Art. Cass. com. 28 November 2018”
(1) (Repealed)2.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…
A free zone is any territorial enclave established 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 lia…
1. Subject to the provisions of 2, 3 and 4 below, goods of any kind, irrespective of their quantity and irrespective of their country of origin, provenance or destination, are admitted to free zones.…
…sponding to the reference price per seat determined under the conditions set out in articles L. 212-28 to L. 212-30 of the Code du Cinéma et de l'Image Animée, included in the declaration of receipts…
Article R. 353-1 is applicable in French Polynesia in the version resulting from Decree no. 2018-229 of 30 March 2018.
…bering operation is carried out, half of the cost of the operation, if completed before 31 December 2018, is subject to financial compensation in the form of an exceptional grant paid by the State.
I. - The invoicing rules provided for in Article 289 apply to transactions deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has est…
…ther Member State of the European Union pursuant to Article 196 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.II.-The recapitulative statement relating t…
In the first paragraph of Article R. 713-28, the words: "to the territorial and regional chambers of commerce and industry" are replaced by the words: "to the Saint-Pierre-et-Miquelon chamber of agric…
…ordance with I of Article 256 bis or I of l'article 298 sexies, any person referred to in l'article 286 bis, any person who has exercised the option provided for in article 260 CA as well as any taxab…
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