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Showing 761–770 of 61998 articles for “Art. R 581-27 and R 581-29”
1. Imported or exported products are subject to the Tariff Law in the state in which they are located at the time it becomes applicable to them. 2. However, the customs service may authorise the separ…
Sworn private security guards report all offences and contraventions affecting the properties in their care by means of official reports.Official reports are delivered or sent by registered post direc…
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
Goods that are temporarily exported and reimported after having undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are…
I. - 1. in Corsica, value added tax is levied at the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°…
1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1°…
1. The following are exempt from value added tax:1° Maritime transport of persons and goods carried out within the limits of each of the departments of Guadeloupe, Martinique and Réunion;2° Sales and…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to arti…
Any cinema exhibitor who joins an approved access formula is subject to the conditions of the approval. Any exhibitor who does not benefit from the guarantee provided for in article L. 212-30 is oblig…
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