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Showing 10951–10960 of 12160 articles for “Art. 1° and 2°”
…ayment is not due when the increases provided for in 1 of article 224, 9 of article 266 quinquies C and 3 of article 284 quater apply.II.In the event that the taxpayer voluntarily rectifies any errors…
When it is not possible to determine the amount of duties and taxes actually due or the actual value of the disputed goods, in particular in cases of infringement of articles 411-2 a, 417-2 c, 421-3°,…
The following are deemed to be undeclared imports of prohibited goods: 1° the unlawful landing of the items referred to in article 424-2 above ; 2° failure to lodge the declaration provided for in art…
…of the debts mentioned in article 349 ter, the amount of which is greater than or equal to €1,500, and the taking of precautionary measures in respect of the aforementioned debts from Member States o…
…ting Member State means the Member State of the European Union which makes a request for assistance and the requested Member State means the Member State of the European Union to which the request is…
In addition to the other penalties provided for in this Code, the following shall be confiscated 1° goods that have been or had to be substituted in the cases provided for in articles 411-2 a, 417-2 c…
1. In the case of the offences referred to in articles 424-2°and 427-1°, confiscation may only be ordered in respect of the objects of fraud. However, the goods concealing the fraud and the means of t…
The following officers are authorised to record breaches of the laws and regulations governing financial relations with foreign countries: 1° customs officers ; 2° other finance administration officer…
Natural persons guilty of the offences provided for in articles 414, 414-2 and 459 are liable to the following additional penalties:1° Prohibition, in accordance with the provisions ofarticle 131-27 o…
The following shall be liable to a fine of €3,700:1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers…
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