Article 893
No person shall sell or distribute stamps except by virtue of a commission issued by the competent authority of the State.
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Showing 41–50 of 1043 articles for “Art. n° 89-83233”
No person shall sell or distribute stamps except by virtue of a commission issued by the competent authority of the State.
The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.
In all cases where the tax law provides for exemption from stamp duty, such exemption also entails exemption from the formality.
The stamp imprint may not be covered with writing or altered.
The Minister for the Economy and Finance is authorised to grant taxpayers a 0.50% discount on the amount of duties collected by means of machine fingerprinting (1).
Where the decisions of the joint tribunal are subject to appeal, the appeal shall be lodged, heard and decided in accordance with the procedure without compulsory representation.
In all cases of urgency, the president of the joint tribunal may, within the limits of the tribunal's jurisdiction, order in summary proceedings all measures that do not come up against any serious di…
If the application is not granted, the appeal shall be lodged, heard and decided as set out in Article 892. The time limit for appeal is fifteen days.
The decisions of the Tribunal paritaire are notified to the parties themselves by the Registrar by registered letter with acknowledgement of receipt.
The president of the joint tribunal is seised by petition in the cases specified by law.He may also order on petition, within the limits of the tribunal's jurisdiction, any urgent measures when the ci…
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