Article 292
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
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Showing 211–220 of 3405 articles for “Art. VIII”
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
I. - The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, put persons in contact at a distance…
I.-In accordance with 4° of 2 of Article 293 A, the persons mentioned in II who lodge the import declaration or who appoint the person who lodges the declaration for this purpose may opt to be liable…
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
Goods that are temporarily exported and reimported after having undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are…
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
Failure to send the fixed-term employment contract to the employee within two days of recruitment, in breach of article L. 1242-13, is punishable by a fine of 3,750 euros.A repeat offence is punishabl…
Any person who, contrary to article L. 1242-1, concludes a fixed-term employment contract whose purpose or effect is to permanently fill a job linked to the normal and permanent activity of the compan…
Failure to comply with the stipulations of a branch agreement or convention adopted in application ofarticle L. 1242-8 or, where applicable, the provisions of articles L. 1242-8-1 and L. 1242-8-2, rel…
Any person who concludes a fixed-term employment contract that does not include a term fixed precisely at the time it is concluded, in breach of article L. 1242-7, is liable to a fine of 3,750 euros.T…
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