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Showing 4641–4650 of 60988 articles for “Art. II-2°”
If the taxpayer so requests in his dispute, he may be authorised to defer payment of the debt until the dispute has been resolved. The deferment of payment is granted to the taxpayer if the dispute is…
Public accountants may serve the debtor with a formal notice to pay for the recovery of debts for which they are responsible, under the conditions provided for in Article L. 257 of the Book of Tax Pro…
Debts of all kinds established and recovered by the customs administration are the subject of a notice of recovery subject, if necessary, to referral to the judicial judge. The collection notice is is…
Any challenge to the claim must be addressed to the authority that issued the assessment notice within three years of its notification, without prejudice to the time limits for remission of duties set…
I.-When the taxpayer has applied a tax law according to the interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of…
Within two months of receiving the response from the Regional Director of Customs or, in the absence of a response, on expiry of the six-month period provided for in the previous article, the taxpayer…
The fines, penalties and forfeitures in value provided for by the codes, laws and regulations that the customs administration is responsible for enforcing when they are handed down by a court are reco…
Any challenge to the decisions of the accounting officer of customs relating to the guarantees required of the person liable for payment may be brought, within fifteen days of notification of the repl…
With regard to the guarantee and recovery of debts governed by this code, the customs accounting officer may delegate his signature to agents under his authority, with at least the grade of controller…
In the event of the diagnosis of a genetic anomaly which may be responsible for a serious condition justifying preventive measures or care, the doctor, except in cases where the person has asked to be…
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