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Showing 1521–1530 of 46860 articles for “Art. 80 bis II bis”
The weighted average retail selling price in mainland France of manufactured tobacco is calculated by product group according to the total value of all units released for consumption, based on the ret…
The guarantee of the title is attested by the hallmark applied to each coin in accordance with the following procedures:a) Either by affixing a metal guarantee hallmark manufactured and marketed by th…
…ustoms and excise authorities; b. Or by an approved inspection body under the conditions set out in II of Article 535; c. Or by professionals authorised by an agreement concluded with the customs and…
When the title of a work brought to the mark to the guarantee service or the approved inspection body is found to be lower than the declared legal title, a new test may be carried out if the owner so…
The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.
The request for reimbursement relating to an unused dematerialised stamp must be submitted no later than six months after the expiry of the validity period provided for in Article 900.
Without prejudice to article 893, the procedures for issuing the dematerialised stamp and its fee are specified by order of the minister responsible for the budget.
The dematerialised stamp is valid for a period of twelve months from the date of acquisition, regardless of any change in the applicable tariff.This period is suspended, where applicable, between the…
…isposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the tax is established in the name of the owner, the usufructuary, the lessee of the constructi…
…amework of the company, until the expiry of the period of five years from their date of acquisition.II. Purchases of property as referred to in I made under the same conditions with a view to the inst…
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