I.-Those liable for the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on products in the gas oil, petrol and jet fuel tax categories are liable for an incentive tax on the use of renewable energy in transport. For the purposes of this article: 1° Petrol refers to products in the petrol tax category within the meaning of…
(1) (Repealed) 2. In the case of imports of a non-commercial nature, the customs administration may levy flat-rate import duties other than value added tax and internal taxes on goods sent in small consignments to private individuals or contained in travellers’ personal luggage. The flat-rate tax is collected by the customs department in accordance with the same rules, subject to the same guarantees and the same penalties as for customs…
Products subject to duties, taxes, surcharges or other charges, which are contained in imported goods, are subject to compensation taxes which are intended to balance the tax burden with similar products of national origin. Decrees issued by the Minister for the Economy and Finance set the terms and conditions for the application of this provision for each type of goods. The compensation taxes provided for above are collected under the…
A tax is introduced for the benefit of the regions of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, payable by public air transport companies. It is added to the price charged to passengers. It is based on the number of passengers embarking in these regions. The rates of this tax may be adjusted according to the mode of transport used and the distance travelled. They are set by each regional…
1. A veterinary inspection fee is charged on imports into the customs territory, under all customs procedures, of animal products or products of animal origin, live animals and feed of non-animal origin covered by Regulation (EC) No 669/2009 of 24 July 2009 laying down detailed rules for the implementation of Regulation (EC) No 882/2004 of the European Parliament and of the Council as regards enhanced official controls on imports of…
I. – Pursuant to Article 79(2)(a) of Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on official controls and other official activities performed to ensure the verification of compliance with food law, feed law, animal health and welfare rules, plant health rules and plant protection products, amending Regulations of the European Parliament and of the Council (EC) No 999/2001, (EC) No 396/2005, (EC)…
The customs and excise administration carries out the fiscal duties entrusted to it: 1° For taxes other than those mentioned in 2°, under the conditions set out in this code for each of these taxes; 2° For taxes collected and audited in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as indirect taxes or turnover taxes, under the conditions laid down in the…
For the performance by the customs and excise administration of its duties relating to taxes recovered in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes, within Book II of the General Tax Code and the Book of Tax Procedures : 1° References to the tax authorities or the tax administration are understood to be references to the customs and excise…
The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes.
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is a Registered Trademark of
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182, rue de Rivoli
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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