Arrêté du 14 août 2013 fixant la forme, les conditions d'établissement et d'apurement du titre justificatif des exportations effectuées par les voyageurs résidant dans un pays tiers à l'Union européenne ou dans une collectivité d'outre-mer de la République
Jurisdiction | France |
Record Number | JORFTEXT000027899925 |
Date de publication | 28 août 2013 |
Enactment Date | 14 août 2013 |
Publication au Gazette officiel | JORF n°0199 du 28 août 2013 |
Court | Ministère de l'économie et des finances Budget |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2013/8/14/BUDD1321969A/jo/texte |
Le ministre délégué auprès du ministre de l'économie et des finances, chargé du budget,
Vu le code général des impôts, notamment l'article 262 (I, 2°) ;
Vu l'annexe IV au code général des impôts, notamment les articles 24 bis et 24 ter ;
Vu le livre des procédures fiscales, notamment ses articles L. 102 B et L. 102 C ;
Vu l'arrêté du 31 octobre 2007 autorisant la mise en œuvre par la direction générale des douanes et droits indirects d'un programme informatisé d'apurement des bordereaux de vente à l'exportation dénommé « PABLO »,
Arrête :
Le titre justificatif prévu à l'article 24 ter de l'annexe IV du code général des impôts susvisé est constitué par un bordereau de vente à l'exportation numéroté dans une série continue et conforme aux modèles définis par la direction générale des douanes et droits...
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