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Showing 5431–5440 of 29147 articles for “Art. s. 1832 to 1844-17”
…is necessary on condition that the State pays the value of this land by mutual agreement. 2. The customs offices may be located in the houses that are most suitable for the public service and for the…
…in their absence, those of the department are required, when requisitioned by the heads of the customs service, to designate the houses and sites suitable for the establishment of offices and the ac…
Where the adversarial exchange takes place orally, the taxpayer is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of th…
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
In the event of a traffic control, the taxpayer may only benefit from the written procedure provided for in article 67 D once he has guaranteed the amount of the tax due.
If the taxpayer asks to be notified in writing, the tax authorities will hand-deliver a signed copy or send the taxpayer by registered letter with acknowledgement of receipt or by electronic means, in…
…icle 354 is suspended from the date on which the reasons are sent, delivered or communicated orally to the person concerned, until the latter has made his observations known and at the latest until th…
Following the taxpayer's oral or written observations, or if the taxpayer fails to respond to a written communication at the end of the thirty-day period provided for in Article 67 D, the tax authorit…
The following do not give rise to a prior exchange of views: 1° Decisions leading to the notification of offences provided for in this Code and decisions to carry out the checks provided for in Chapte…
With regard to duties and taxes levied in accordance with the rules, guarantees, privileges and penalties set out in this Code, any finding likely to lead to taxation gives rise to a prior exchange of…
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