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Showing 3201–3210 of 40353 articles for “Art. 25-3 et seq.”
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…
The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…
…n applied with a higher rule of law or a claim for damages resulting from a fault committed in the determination of the tax base, the control and the collection of the tax can only relate to a period…
When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…
For the application of articles 354 to 354 ter, customs officers shall use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.
The exemptions provided for by articles L. 123-25 to L. 123-27 are applicable to natural persons subject to a simplified tax regime under the regulations in force in French Polynesia.
Subject to the provisions of article R. 2213-26, the body is placed, regardless of the place of temporary deposit, in a coffin of a model provided for in the first paragraph of article R. 2213-25.
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
1. (a) As far as circumstances permit, seized goods and means of transport shall be taken to and deposited at the Customs office or post nearest to the place of seizure. Where there are several Custom…
…scations and other pecuniary sentences pronounced against him by final judgement, or stipulated in settlements or contentious submissions accepted by him, recovery may be pursued against the estate by…
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