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Showing 361–370 of 62891 articles for “Art. 2-1° bis”
Subject toArticle L. 286 BA of the Book of Tax Procedures, when implementing the powers of investigation, recording and prosecution provided for in this Code or when required on the basis of the Code…
For tax purposes, the sweet natural wines referred to in article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being su…
A company's declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree.Declarations…
Members of approved management centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless…
The composition of the boards of directors of approved management centres, associations and joint management bodies is set by decree in the Conseil d'Etat.
Customs officers and all persons whose duties or responsibilities require them to carry out functions in any capacity whatsoever at the central administration or in the external customs services or wh…
All authorisations in the field of foreign trade, and in particular licences or authorisations required for the import or export of goods of any kind, may only be issued after applicants have produced…
In the contiguous zone as defined by Article 10 of Order No. 2016-1687 of 8 December 2016, the customs service may carry out the necessary controls in order to: a) prevent infringements of the laws an…
For the application of this Code, and in particular of duties and taxes, prohibitions and other measures, declarations lodged in advance only take effect, with all the consequences attached to registr…
The public accountant charges the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.
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