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Showing 1711–1720 of 34365 articles for “Art. 25-3”
The duration of the authorisation referred to in I of Article L. 5126-8 for supply and retail sales may not exceed one year.
The summons shall be issued within the time limits and in the form laid down by articles 550 et seq. The summons informs the accused that he may be assisted by a lawyer of his choice or, if he so requ…
Even if the periods provided for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, reve…
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…
An action for damages based on the non-conformity of the rule of law that has been applied with a higher rule of law or a claim for damages resulting from a fault committed in the determination of the…
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.
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