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Showing 41–50 of 1250 articles for “Art. T. com. Paris”
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 th…
Even if the periods provided for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, reve…
I. - For the purposes of this section, the requesting Member State means the Member State of the European Union which makes a request for assistance and the requested Member State means the Member Sta…
A fine of 1,500 euros shall be imposed for obstructing access to, or the reading or seizure of, computerised records or documents, as referred to in b and c of 2 of Article 64, in cases other than tho…
The administration may, taking into account the economic and social situation of the debtor, his good faith and the circumstances that led to the late payment, grant total or partial remission of the…
Any foreigner guilty of the offence referred to in article 414 of this Code involving manufactured tobacco products or narcotics may be banned from French territory for up to ten years, under the cond…
When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…
…r lower amount or their non-eligibility under conditions that are set by decree in the Conseil d'Etat. These provisions do not apply to the withholding tax levied on interest on bonds issued as from 1…
…piry of the administration's recovery period; 5° forwarding them to the administration at its request. The use of a trusted third party does not exempt the taxpayer from keeping a copy of the supporti…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
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