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Showing 1661–1670 of 58605 articles for “Art. comités juridiques of 5 April 2023”
The taxpayers mentioned in Article 53 A are required to produce, at any request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers lik…
…ecks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscales, art. L 10 and L 15…
Manufacturers of gold, silver and platinum articles are required to make themselves known to the office of guarantee on which they depend and to have their particular hallmark inscribed there, with th…
…sponsibility stamp has been affixed at the importer's premises, the works are then forwarded to the office of guarantee or approved inspection body for testing and marking except : a. In the case of w…
…aster hallmark and is recorded in his accounts. The obligations set out in the first two paragraphs of this article are suspended for the duration of the withdrawal period provided for in article L. 2…
Manufacturers and merchants of wrought or unwrought gold, silver and platinum or alloys of these metals, and, in general, all persons who hold materials of this kind for the exercise of their professi…
…ts may only purchase from persons known to them or having respondents known to them. When purchases of materials, works, platinum, gold or silver ingots, have been concluded with persons domiciled abr…
…s, merchants and persons treated as such and guarantee commission agents must take to the guarantee office to which they belong or to an approved inspection body the works which must benefit from the…
…icular for repair, must also be entered in this register, under the conditions laid down in article 537, at the time of entry and at the time of exit. Inclusion in the register of used timepieces bear…
…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.) carrying out, even…
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