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Showing 611–620 of 2095 articles for “Art. 131-39”
1. Masters of ships, boats and aircraft are deemed to be responsible for omissions and inaccuracies in the manifests and, in general, for offences committed on board their vessel. 2. However, the pena…
The provisions of articles 121-6 and 121-7 of the Criminal Code apply to accomplices in customs offences.
1. Confiscated or abandoned items are disposed of or destroyed by the customs department in accordance with the conditions laid down by order of the Minister of the Economy and Finance when the confis…
1. The holder of fraudulent goods is deemed to be responsible for the fraud. 2. However, public carriers shall not be considered, themselves and their servants or agents, as offenders when, by correct…
The master is relieved of all liability : a) in the case of an offence referred to in article 424,2°, below, if he proves that he has fulfilled all his supervisory duties or if the offender is discove…
1. Tenderers shall be liable for non-performance of the commitments entered into, subject to their recourse against carriers and other agents. 2. For this purpose, the department to which the goods ar…
1. Signatories of declarations are liable for omissions, inaccuracies and other irregularities in the declarations, subject to recourse against their principals. 2. Where the declaration has been draw…
1. Customs representatives are responsible for the customs operations carried out by them.2. The penalties of imprisonment laid down by this Code shall apply to them only in the event of personal misc…
Electronic money institutions are bound by the obligations of articles L. 511-38 and L. 511-39.
For the application of 2° of 1 of Article 39, the depreciation of buildings that have given entitlement to the tax reduction provided for in l'article 199 sexvicies are only allowed as a deduction fro…
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