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Showing 2031–2040 of 2313 articles for “Art. L 242-1 · Cass. 2e civ. 4 February 2010 n° 09-13.003 · Cass. 2e civ. 1 July 2010 n° 09-14.379 · CAA Nantes 8 October 2015 n° 14NT01415 · CGI Art. 154 bis”
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
For the purposes of this chapter, sums collected in a currency other than the euro shall be converted by applying the latest exchange rate published in the Official Journal of the European Union, know…
For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre…
I. - The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and a…
I. - Transactions involving manufactured tobacco are subject to value added tax under the conditions of ordinary law, subject to the provisions below.II. - The chargeable event for the value added tax…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
I. - The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, inso…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
All persons who separate and refine gold, silver or platinum for the trade, as well as auctioneers, ministerial officers or any other bodies (auction rooms, municipal credit institutions, etc.) carryi…
Works imported from a non-EU country must be presented to the customs authorities for customs clearance. After the responsibility stamp has been affixed at the importer's premises, the works are then…
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