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Showing 81–90 of 4474 articles for “Art. n° 17-31.538”
Decrees issued by the Minister for the Economy and Finance and the Minister for Industry lay down :a) the conditions under which the customs administration may authorise the temporary export of produc…
1. Special depots are establishments approved by the Director General of Customs and Excise and placed under the control of the customs administration in which petroleum products that have already bee…
1. Quantities of products cleared through customs for use in special depots which cannot be presented to the customs department during its inspections and whose delivery to users benefiting from the s…
1. In the cases referred to in Article 169-1 a, and subject to the derogation provided for in 2 below, goods imported under temporary admission must be, before expiry of the time limit and after havin…
Unless exceptional dispensations are granted by the Director General of Customs and Excise, the temporary admission declaration must be made out in the name of the person who will use or employ the im…
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1° With a view to controlling the profits used as a basis for income tax, taxpayers making industrial, commercial or craft profits, non-commercial or similar profits or agricultural profits subject to…
1. The content and presentation of the declarations are specified by a decree. The names and addresses of the beneficiaries of arrears whose deduction the taxpayer claims must be compulsorily declared…
A taxpayer is deemed to have filed the declaration provided for in 1 of article 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended…
1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…
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