French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits
Article 199 ter B
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Showing 241–250 of 57785 articles for “Art. 1691 bis and Art. 1723 ter-00 B”
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…declared value is lower than the customs value without the declaration of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence of fault o…
Where the application of certain customs procedures is subject to the direct transport of goods, temporary or permanent derogations from this condition may be granted by the Minister for the Economy a…
Reimbursement of import duties may be granted where it is established that, at the time of importation, the goods were defective or did not comply with the terms of the contract under which they were…
…s into the customs territory; 2. The exit of Community goods from the customs territory to other Member States of the European Community.
…ry interest charged in accordance with the conditions laid down in the Community regulations applicable to inward processing arrangements under the suspension system shall be assessed and recovered in…
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…
For the purposes of this Code, all financial transactions carried out in France by or on behalf of natural and legal persons covered by Community regulations adopted pursuant to Article 215 of the Tre…
…e formality of registration or the merged formality, within the period provided for in articles 635 and 647 III, deeds recording the formation of commercial companies are provisionally registered free…
In the case provided for in articles 832 and 924-3 of the Civil Code, where the beneficiary of the gift or legacy has time to pay the balances or rewards owed to his co-heirs, the payment of the death…
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