Article 456
All persons called upon in the course of their duties or responsibilities to intervene in the application of the laws and regulations governing financial relations with foreign countries are bound by…
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Showing 1591–1600 of 41342 articles for “Art. 1303 to 1303-4”
All persons called upon in the course of their duties or responsibilities to intervene in the application of the laws and regulations governing financial relations with foreign countries are bound by…
If it is not found that there are grounds for seizure, the sum of 0.76 euros must be paid to the person whose home was searched, in accordance with article 64 above, subject to any greater damages to…
…sed shall be imposed for any infringement of the provisions of the laws and regulations that the customs administration is responsible for enforcing where the result of this irregularity is to evade o…
(1) Any infringement of the provisions, either legislative or regulatory, prohibiting importation, exportation or re-exportation or making exportation or re-exportation subject to the payment of dutie…
The Committee invites the taxpayer to submit, within thirty days, any written observations that it deems useful to present in support of its request for a settlement, or to present oral observations a…
…ions under which transactions falling within the remit of the decentralised departments of the Directorate General of Customs and Excise were concluded; it carries out any investigations it deems usef…
Where a seizure made pursuant to article 323-2 above is unfounded, the owner of the goods shall be entitled to compensation interest at the rate of 1% per month of the value of the objects seized, fro…
…lices and adherents are all jointly and severally liable for payment of the fine and may be ordered to pay the fine, sums in lieu of confiscation and costs.
Where it has not been possible to seize the items liable to confiscation or where, having been seized, the customs authorities so request, the court shall, in lieu of confiscation, order the payment o…
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°,…
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