French Customs CodeIn force
Chapter Ia: Stores and customs clearance areas.
Article 82 sexies
…eral of Customs and Excise shall lay down the conditions for the application of this chapter by order.
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Showing 471–480 of 64391 articles for “Art. s. L. 145-40-2 + R. 145-35”
…eral of Customs and Excise shall lay down the conditions for the application of this chapter by order.
The Director General of Customs and Indirect Taxation may, where circumstances justify, and subject to the provisions relating to value added tax, allow temporary admission accounts to be regularised:…
…professional secret or the disclosure of which would be likely to undermine public security or order.However, financial administrations may not refuse to provide such information for the sole reason…
…ble for the budget. The frequency of declarations and payments is at most monthly and at least annual. In the event that the taxpayer ceases activity, the amount due in respect of the year in which th…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
…collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
There is levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those ment…
…vely, to one twelfth or one quarter of the amount of tax due in respect of the previous calendar year. The additional tax due on the basis of the declaration referred to in V of article 302 bis KH is…
…he last income tax return required pursuant to Article 53 A on the date of payment of the instalments. Where applicable, the amount of the second instalment is adjusted so that the first instalment co…
The aid referred to in Article L. 5134-30 is paid monthly : 1° By the Agence de services et de paiement on behalf of the State ; 2° By the département or any body it mandates for this purpose, when th…
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