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Showing 2691–2700 of 60095 articles for “Art. CA Metz 1-3-2012 n° 09/03355”
Co-operative societies of retail traders are societies with variable capital constituted in the form of a limited liability company or a public limited company and operating in accordance with the pro…
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…
…an Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicable to the customs debt defined in Articles 5(18), (20) and (21) of that Regulation, shall be exte…
…m a fault committed in the determination of the tax base, the control and the collection of the tax can only relate to a period after 1st January of the second year preceding the year during which 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.
With the exception of the provisions of articles 351, 352, 352-1, 352-2 and 353 and subject to the special rules of this chapter, the provisions of chapters I to III of this title apply to the adoptio…
…ation mentioned above is refused to natural persons other than professional distillers, unless they can justify the need to use apparatus or portions of apparatus for professional purposes excluding t…
…he Board of Directors is responsible for the administration of the fire and rescue service. In this capacity, he prepares and executes the deliberations of the Board of Directors. He enters into contr…
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