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Showing 181–190 of 48297 articles for “Art. Brussels I bis Regulation”
1. Orders issued by the Director General of Customs and Excise may lay down simplified customs clearance procedures providing, in particular, that certain particulars of itemised declarations are to b…
Reimbursement of import duties may be granted where it is established that, at the time of importation, the goods were defective or did not comply with the terms of the contract under which they were…
The time limits provided for in Article 641 are extended to twenty-four months for inheritance declarations involving real estate or real estate rights for which the deceased's right of ownership was…
Deeds for perpetual concessions in cemeteries are exempt from the registration formality.
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…
Where the declared value is lower than the customs value without the declaration of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence…
Sont assujetties à la déclaration prévue au 1 de l'article 170, quel que soit le montant de leur revenu:1° Les personnes qui possèdent un avion de tourisme ou un véhicule de tourisme au sens de l'arti…
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
When officials of French nationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income ta…
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