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Showing 581590 of 57415 articles for Art. s. 150 U and 200 B

French General Tax CodeIn force
2: Tax fines

Article 1760 bis

Failure to comply with the obligations set out in IV of Article 210-0 A shall result in a €10,000 fine being imposed for each transaction.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Criminal penalties

Article 1783 B

Infringements of the provisions of 3 of Article 242 ter shall be punishable by the penalties set out in article 1741.

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Paragraph 1: Jurisdiction ratione materiae.

Article 357 bis

The judicial courts hear disputes concerning the payment, guarantee or reimbursement of debts of any kind recovered by the customs administration and other customs matters that do not fall within the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IIa: Special scheme for farmers

Article 1693 bis

I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1a: Remuneration paid to members of the board of directors or supervisory board of public limited companies

Article 117 bis

Remuneration allocated to members of the board of directors or supervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give ris…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
6: Payroll tax

Article 1679 bis

Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter II: Special rules applicable throughout the customs territory to certain categories of goods.

Article 215 bis

Those holding or transporting goods referred to in 4 and 5 of article 38 above must, at the first request of customs officers, produce either documents certifying that these goods have been brought in…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 3: Special import provisions.

Article 23 bis

Subject to the application of international agreements, the import of foodstuffs, materials and products of all kinds and origins which do not comply with the legislative or regulatory obligations imp…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 4: Controls on certain operations carried out within the European Community.

Article 65 B

The customs administration may implement the provisions of articles 60 to 60-10, 61, 63b and 65 in order to ensure compliance with the special requirements applicable to trade in certain Community goo…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 1: Right of communication by the financial authorities.

Article 64 B

The documents and information referred to in articles L. 330-2 to L. 330-4 of the Highway Code are made available to customs officials at their request.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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