Article 323-2
The duration of customs detention may not exceed twenty-four hours. However, detention may be extended for a further period of up to twenty-four hours, with the written authorisation of the public pro…
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Showing 8021–8030 of 43719 articles for “Art. 2 oct. 1979”
The duration of customs detention may not exceed twenty-four hours. However, detention may be extended for a further period of up to twenty-four hours, with the written authorisation of the public pro…
…n the municipalities concerned in proportion to their population.The State collects a levy equal to 2.5% of the proceeds of this tax to cover the costs of assessment and collection.
The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…
Products subject to duties, taxes, surcharges or other charges, which are contained in imported goods, are subject to compensation taxes which are intended to balance the tax burden with similar produ…
Pursuant toArticle 696-113 of the Code of Criminal Procedure, where the European Public Prosecutor's Office decides to exercise jurisdiction over offences provided for in this Code, the Deputy Europea…
Any act of smuggling or undeclared import or export shall be punishable by five years' imprisonment and a fine of between one and two times the value of the object of fraud, when committed intentional…
…ny event whatsoever, the beneficiary who proves his right in the manner indicated in article L. 131-22 is only obliged to dispose of the cheque if he acquired it in bad faith or if, in acquiring it, h…
Persons sued by virtue of the cheque may not raise against the bearer defences based on their personal relationship with the drawer or with previous bearers, unless the bearer, in acquiring the cheque…
Where the endorsement contains the words "valeur en recouvrement", "pour encaissement", "par procuration", or any other words implying a simple mandate, the bearer may exercise all the rights arising…
Unless otherwise agreed, the endorser guarantees payment. The endorser may prohibit further endorsement; in this case, the endorser is not liable to any person to whom the cheque is subsequently endor…
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