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Showing 31–40 of 2839 articles for “Art. 28 juin 2023”
1. On the joint proposal of the Minister for the Economy and Finance and the Minister(s) concerned, after consultation with the local authorities and public establishments concerned, the free zone is…
Goods placed in free zones may be subject to:1° Loading, unloading, transhipment or storage operations ;2° Handling as provided for in article 153-1 above;3° Processing, working or additional labour,…
(1) (Repealed)2. In the case of imports of a non-commercial nature, the customs administration may levy flat-rate import duties other than value added tax and internal taxes on goods sent in small con…
A free zone is any territorial enclave established for the purpose of treating goods therein as not being in the customs territory for the application of customs duties and taxes to which they are lia…
1. Subject to the provisions of 2, 3 and 4 below, goods of any kind, irrespective of their quantity and irrespective of their country of origin, provenance or destination, are admitted to free zones.…
…carries out supplies of goods and services not giving rise to invoicing in accordance with Article 289 of this Code and records these transactions by means of software or a cash register system, use…
…xpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and within the…
I. - Any person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax,…
…ded tax identification number. The amount due is identified on the declaration mentioned in article 287.2. When the services referred to in 1° of article 259 are supplied by a taxable person who is no…
I.-Subject to the provisions of II and III, the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in the right-hand column of the sam…
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