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Showing 401–410 of 46956 articles for “Art. 219 I b”
Where a person has unduly paid national duties and taxes recovered in accordance with the procedures of this Code, he may obtain reimbursement, unless the duties and taxes have been passed on to the p…
Debts of any kind governed by this Code may be recovered by means of administrative seizure by third parties under the conditions set out in Article L. 262 of the French Tax Procedures Book.
The judicial courts hear disputes concerning the payment, guarantee or reimbursement of debts of any kind recovered by the customs administration and other customs matters that do not fall within the…
1. In order to take account of the resources and expenses of debtors or other special circumstances in the case of those whose profession is to carry out customs formalities on behalf of others, total…
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…
With regard to the guarantee and recovery of debts governed by this code, the customs accounting officer may delegate his signature to agents under his authority, with at least the grade of controller…
For the offence provided for in Article 459(1a), the court shall order that the sentence be displayed and disseminated under the conditions provided for in Articles 131-35 or 131-39 of the Criminal Co…
With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is…
People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…
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…
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