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Showing 7180 of 34284 articles for Art. Cass. 1ère civ. 9-6-2022 n° 20-21.277 F-B

French General Tax CodeIn force
3: Other sanctions and measures

Article 1840 F

When they have neglected to make, within the prescribed time limits, declarations of assets transferred by death to heirs, donees or legatees, tutors and curators personally bear the penalties provide…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 1: Right to inspect goods, means of transport and persons.

Article 63 bis

Customs officers may at any time visit artificial islands, installations and structures on the continental shelf and in the exclusive economic zone. They may also visit means of transport involved in…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 5: Customs controls on postal consignments.

Article 66 bis

1. Any natural or legal person who, in the course of continuous and regular commercial traffic, sends postal parcels or items by post from abroad to recipients in the customs territory, including the…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 4: Controls on certain operations carried out within the European Community.

Article 65 B

The customs administration may implement the provisions of articles 60 to 60-10, 61, 63b and 65 in order to ensure compliance with the special requirements applicable to trade in certain Community goo…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 1: Right of communication by the financial authorities.

Article 64 B

The documents and information referred to in articles L. 330-2 to L. 330-4 of the Highway Code are made available to customs officials at their request.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Right of communication specific to the customs administration.

Article 65 bis

The right of disclosure provided for in articles 64 A and 65 is extended to customs officials responsible for the recovery of all sums collected in accordance with the procedures laid down by this Cod…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter V: The adversarial procedure prior to decision-making

Article 67 B

The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
a: Public and private documents

Article 637 bis

Deeds for perpetual concessions in cemeteries are exempt from the registration formality.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Normal system

Article 683 bis

The portion of contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640 F

For the application of 1 of I of Article 1636 B sexies to the City of Paris, the reference rate of property tax on built-up properties relating to 2019 is equal to the sum of the municipal rate for 20…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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