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Showing 451–460 of 66753 articles for “Art. s. L. 221-1 & L. 221-2”
…procedures and subject to the same penalties, guarantees, securities and privileges as customs duties.V.-Persons presenting goods to customs shall take the necessary measures to ensure that the tax is…
…eased by the fraction of the purchase price of the rights which corresponds to each of these elements. A decree sets out the procedures for applying the provisions of this article and the reporting ob…
…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…
…interest or any other remuneration of the loan, or of the security representing one of these rights.Where applicable, for the application of this article, the premium includes the difference between…
…ceships, and continuing vocational training in the automobile, cycle and motorbike repair professions.The tax is payable by companies whose main or secondary activity is the repair, maintenance, fitti…
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
…must apply it to all his distance selling of goods imported from third territories or third countries. B.-For the purposes of this scheme, distance selling of goods imported from third territories or…
…and commercial property leased under a finance lease with an effective term of at least fifteen years. These provisions apply to transactions entered into between 1 January 1996 and 31 December 2015 f…
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:…
…l amount of tax due are also indicated. The details of this declaration are laid down by decree.5 bis. Where it is necessary to make changes to the value added tax return after it has been submitted,…
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