Arrêté du 2 janvier 1992 fixant, pour les produits alimentaires importés, les conditions d'application de la taxe spéciale sur les huiles instituée par l'article 1618 quinquies du code général des impôts
Jurisdiction | France |
Publication au Gazette officiel | JORF n°14 du 17 janvier 1992 |
Record Number | JORFTEXT000000161119 |
Date de publication | 17 janvier 1992 |
Court | MINISTERE DE L'ECONOMIE, FINANCES ET BUDGET |
Enactment Date | 02 janvier 1992 |
Vu le code général des impôts, et notamment son article 1618 quinquies;
Vu le code des douanes, et notamment son article 285 bis;
Vu l'article 51 de la loi de finances pour 1992 (no 91-1322 du 30 décembre 1991),
TEXTE TOTALEMENT ABROGELA TAXE SUSVISEE EST PERCUE EN FONCTION DU POIDS NET DES HUILES VEGETALES ET DES HUILES D'ANIMAUX MARINS INCORPOREES.CE POIDS,AINSI QUE LA NATURE DES HUILES,DOIT ETRE EXPRESSEMENT MENTIONNE SUR LES DECLARATIONS D'IMPORTATION DES PRODUITS ALIMENTAIRES EN CAUSE.LE TARIF FORFAITAIRE DONT LE REDEVABLE PEUT DEMANDER L'APPLICATION FIGURE EN ANNEXE AU PRESENT ARRETE.
ABROGATION DE L'ARRETE DU 02-01-1991.
APPLICATION DE L'ART. 51 DE LA LOI DE FINANCES POUR 1992 (911322 DU 30-12-1991). Arrête:
Art. 1er. - La taxe instituée par l'article 1618 quinquies du code général des impôts est perçue en fonction du poids net des huiles végétales et des huiles d'animaux marins incorporées. Ce poids, ainsi que la nature des huiles, doit être expressément mentionné sur les déclarations d'importation des...
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