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Showing 191–200 of 18964 articles for “Art. aff. C-70/17 et C-179/17”
1. In the cases referred to in Article 169-1 a, and subject to the derogation provided for in 2 below, goods imported under temporary admission must be, before expiry of the time limit and after havin…
…rticles 641 and 641 bis.The 40% increase applies when this declaration has not been filed within ninety days of receipt of a formal notice, served by registered letter to have, to file it within this…
The method of collection by exercise or subscription, is determined by ministerial orders in establishments subject to the tax established by the articles 1559 et 1560.
…ovisions of the loi du 24 décembre 1897 relative au recouvrement des frais dus aux notaires, avoués et huissiers.
…lated in a contract, all parties to the deed or agreement shall be jointly and severally liable, together with the person liable for the tax assessment or the restitution of an undue claim, for the pa…
…nt of income, of whatever nature, received directly or indirectly, on the one hand, in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern…
…tions which are subsequently recognised to be unjustified;2. In respect of tax items relating to a return filed within the prescribed time limits, where the principle or procedures for declaring these…
…ne equal to 50% of the undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not applicable, in…
…e court clerk. Where the applicant or his lawyer does not reside within the jurisdiction of the competent court, the declaration to the court registry may be made by registered letter with acknowledge…
Decisions taken by the judge assigned or by the judge in charge of the review do not have the authority of res judicata.
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