1. Towing operations carried out under the conditions set out in articles 257 to 259 above are also reserved for the French flag: a) within the ports or territorial waters of mainland France and the French overseas departments ; b) between the ports of one of these territories; c) between the ports of Guadeloupe, French Guiana and Martinique; d) Between the ports of Mayotte and Réunion. 2. Voluntary stopovers or…
Skippers who are forced to abandon ship due to sea conditions, enemy pursuit or other fortuitous events are required : a) as soon as they enter the maritime zone within the customs radius, to comply with the obligations set out in article 69 above ; b) within twenty-four hours of their arrival in port, to justify, by means of a report, the reasons for their release and to comply with…
Goods on board ships whose forced release is duly justified are not subject to any duty or tax, except where the master is obliged to sell them. If this is not the case, the goods may be unloaded and placed at the expense of the masters or shipowners in a locked room with two different keys, one of which is held by the customs service, until they are re-exported. Masters…
Goods rescued from shipwrecks and wrecks of any kind collected or salvaged on the coast or at sea are deemed to be foreign, unless there is proof to the contrary.
These goods or wrecks are under the dual surveillance of the Navy and Customs.
1. An order of the Minister responsible for the budget shall specify the dyes and tracers: a) (Repealed) ; b) which must be incorporated into energy products in order to prevent dangerous use; This order specifies the energy products, the tax rates and uses concerned as well as the conditions of use of the coloured or traced products. 1 bis (Repealed). 2 (Repealed) ; 3 (Repealed).
1. The use for carburation, sale or offering for sale for carburation of products whose use and sale for this purpose have not been specially authorised by orders of the Minister for the Budget and the Minister for Industry are prohibited. By way of derogation from the first paragraph, the ministers responsible for the budget and for industry may, by joint decision, authorise the temporary use of unauthorised products as…
The sale of pure vegetable oil for use as an agricultural fuel, as a fuel for vehicles in the captive fleets of local authorities and their groupings under the conditions mentioned in 3 of Article 265 ter or for fuelling professional fishing vessels, as well as this use, are authorised from 1 January 2007. In the light of the results of the application of article 265 ter, a decree will…
I. – A general tax on polluting activities has been introduced and is payable by the following natural or legal persons: 1. a) Any person receiving hazardous or non-hazardous waste and operating a facility subject to authorisation, pursuant to Title I of Book V of the Environmental Code, under a heading of the nomenclature of classified facilities relating to the storage or thermal treatment of such waste ; b) Any…
The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when : 1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ; 1a. The shipment of waste on the date shown on the tracking document sent to the competent authorities of the country of dispatch in application of Regulation (EC) No…
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is a Registered Trademark of
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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