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Showing 111–120 of 12814 articles for “Art. T. confl. 13-10-2014 n° 3963”
1. Travellers who are going to stay temporarily outside the customs territory may temporarily export free of exit duties and taxes the articles they take with them which are exclusively for their pers…
Unless authorised by the customs authorities, goods imported under the temporary admission procedure and, where applicable, the products resulting from their processing or working, may not be transfer…
By way of derogation from Article 215a, those who hold or transport the cultural goods or national treasures referred to in Article 38 (4) must, at the first request of the customs officers, produce e…
1. The admission of goods to warehouses or customs clearance areas is subject to the submission by the operator of a summary declaration or document in lieu thereof. 2. This admission has the effect o…
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…
1. The use for carburation, sale or offering for sale for carburation of products whose use and sale for this purpose have not been specially authorised by orders of the Minister for the Budget and th…
Even if the periods provided for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, reve…
I. - For the purposes of this section, the requesting Member State means the Member State of the European Union which makes a request for assistance and the requested Member State means the Member Sta…
A fine of 1,500 euros shall be imposed for obstructing access to, or the reading or seizure of, computerised records or documents, as referred to in b and c of 2 of Article 64, in cases other than tho…
The administration may, taking into account the economic and social situation of the debtor, his good faith and the circumstances that led to the late payment, grant total or partial remission of the…
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