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Showing 1111–1120 of 61220 articles for “Art. L 211-17-1”
1. The duration of stay of goods placed under the temporary admission procedure is fixed, up to a maximum of two years, by the order or decision granting temporary admission. 2. However, in exceptiona…
The provision set out in Article 1699 ceases:1° Where the assignment has been made to a co-heir or co-owner of the right assigned;2° Where it has been made to a creditor in payment of what is owed to…
1. Except where the provisions of paragraph 2 of this Article apply, goods imported under the temporary admission procedure benefit from the suspension of customs duties and taxes to which they are li…
The implementation of the ex officio assessment procedure provided for in Article L. 74 of the tax procedures book entails:a. The application of a surcharge of 100% to the recalled duties or tax claim…
Whoever, by assault, threats or concerted manoeuvres, organises or attempts to organise the collective refusal of tax, will be punished by the penalties provided for in Article 1 of the law of 18 Augu…
I.-As soon as the investigation appears to have been completed, the examining magistrate communicates the case file to the public prosecutor and at the same time notifies the parties' lawyers or, if t…
Infringements of the provisions of the first paragraph of Article 1649 AA are punishable by a fine of €1,500 per undeclared contract. This amount is increased to €10,000 per undeclared contract where…
Duties on deeds and those on transfers by death shall be paid before registration, land registration or merged formality is carried out, at the rates and quotas regulated by this code. No one may miti…
In the absence of an ascendant, a brother or sister, uncle or aunt, cousin or first cousin, of full age, may object only in the following two cases:1° Where the consent of the family council, required…
I. - Any tax claim, the establishment or collection of which is the responsibility of the tax authorities, which has not been paid within the legal time limit shall give rise to the payment of late pa…
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