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Showing 331–340 of 38449 articles for “Art. L 145-46 · C. civ. Art. 546”
If the court duly seised of an act classified as a misdemeanour by law, considers, at the end of the proceedings, that the act only constitutes a contravention, it shall impose the penalty and rule, i…
1. Customs formalities can only be completed at customs offices. 2. Exceptions to this rule may be granted by order of the Director General of Customs and Excise.
…tee invites the taxpayer to submit, within thirty days, any written observations that it deems useful to present in support of its request for a settlement, or to present oral observations at the meet…
The Committee draws up an annual report for the Government and Parliament, which will be published, on the conditions under which transactions falling within the remit of the decentralised departments…
Where a customs presentation is required for the goods referred to in Article 38(4) and (5), the customs service shall carry out the inspection of these goods in the presence of the holder.If the hold…
The transport of the goods referred to in article 468 to the place of inspection, unpacking, repacking and any handling required by the inspection are carried out at the expense and under the responsi…
1. A tax, customs and foreign exchange litigation committee is set up to issue an opinion on the transactions referred to in Article 350 a of this Code.2. This committee is made up, under the chairman…
1. The committee provided for in article 460 above may be consulted by the Minister for the Budget on any general or specific question relating to tax, customs and foreign exchange disputes. 2. It may…
With the exception of table grapes, fresh grape harvests are subject to the obligations laid down in Articles 8 to 10 of Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 and are liabl…
By way of derogation from article 211-32, the amount of the sums entered in the automatic account of production companies for commercial representation in cinemas for the year 2021 is equal to the ave…
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