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Showing 201–210 of 56915 articles for “Art. 1584 and 1595 bis”
The right of disclosure provided for in articles 64 A and 65 is extended to customs officials responsible for the recovery of all sums collected in accordance with the procedures laid down by this Cod…
1. In addition to tax penalties, the courts shall order the payment of sums defrauded or improperly obtained. 2. Even when it does not pronounce a sentence, the criminal court is competent to rule on…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
The assets mentioned in article 965 acquired jointly under the conditions set out in article 754 A are included in the estate of each of the contracting parties in proportion to the sums invested by e…
…of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence of fault on the part of the declarant or his principal, the latter shall only be…
…mporary or permanent derogations from this condition may be granted by the Minister for the Economy and Finance, after consultation with the other ministers concerned.
…he taxes relating to the residue of this destruction. Orders issued by the Minister for the Economy and Finance set the conditions for the application of this article, and in particular the time limit…
Without prejudice to specific derogation provisions, this Code shall not apply to: 1. The entry of Community goods into the customs territory; 2. The exit of Community goods from the customs territory…
…ulations applicable to inward processing arrangements under the suspension system shall be assessed and recovered in the same way as customs duties. 2. The proceeds of this interest shall be allocated…
Where the provisions of Article 173 above are applied, and subject to the provisions relating to value added tax, goods released for consumption in the part of the customs territory of destination are…
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