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B: Special arrangements applicable to intra-Community distance sales of goods, to supplies of goods made in a Member State via electronic interfaces facilitating such supplies, and to services supplied by taxable persons established within the territory of the European Union but not in the Member State of consumption

Subsection 2: Designation procedures and arrangements

Section 3: Financial and budgetary organisation.

Chapter IV: The decision of the Court of Revision and Reconsideration

Paragraph 1: Commitment of expenditure and accounting by the authorising officer.

Section II: Payroll tax

Section V: Calculation of tax

Section V: Calculation of tax

2°: Leasing transactions with lessors other than SICOMIs

3°: Depreciation of assets acquired on expiry of a leasing contract