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Showing 31–40 of 10878 articles for “Art. BOI-TVA-CHAMP-10-10-30 n° 180”
In matters of indirect taxes, the court may, having regard to the extent and seriousness of the offence committed and the personality of the offender, moderate the amount of fines and penalties to bel…
1. The owners of goods shall be liable in respect of their factors, agents or servants for duties, confiscations, fines and costs. The owner of the goods, depositary or holder shall be relieved of all…
In the event of the use of undeclared stills, the persons for whom such equipment is or has been used, as well as the owners, operators, users and drivers of the said equipment, shall be liable to the…
Carriers are not considered, themselves and their servants or agents, as offenders when, by an accurate and regular designation of their principals, they put the administration in a position to useful…
The hirer of an itinerant still distilling on behalf of a producer may be exonerated if he establishes that the failure to complete the formalities mentioned in 5° of article L. 311-39 of the code of…
In the event of stills and similar equipment being transported under the conditions referred to in article 307 and in the absence of representation at the declared place of destination or at the point…
The provisions of Article 1801 shall not apply:1° To the offences referred to in articles 1797 and 1810; 2° Aux infractions au régime économique de l'alcool et au monopole des tabacs.
When they market structured deposits within the meaning of Article L. 312-22 or when they provide advice on these deposits, credit institutions are subject to the provisions of 2°, 3° and 6° of II of…
The rules relating to the obligation to provide information by credit institutions, finance companies, electronic money institutions, payment institutions and the bodies mentioned in Article L. 518-1…
The rules on direct marketing of banking or financial services are laid down by the provisions of Chapter I of Title IV of Book III of the Monetary and Financial Code.
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