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Showing 1851–1860 of 34625 articles for “Art. 202 ter · CAA Paris 3 October 2019”
1. Any natural or legal person who has paid, on behalf of a third party, duties, fines or taxes of any kind for which the Customs are responsible for recovery, shall be subrogated to the Customs' lien…
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…
…been paid in the meantime, proceed with the assignment of the objects withheld pursuant to Article 323(2) or Article 378 and allocate the proceeds to the payment of the debt. The debtor is notified o…
…s that he has in his possession at his place of residence or elsewhere (1). (1) See Annex III, art. 350 quater III 1°.
…legislative or regulatory texts relating to the rum regime are established and prosecuted as in matters of indirect taxation.
The following are considered to be cooperative associations: groupings of owners, farmers and sharecroppers united in professional syndicates or cooperative distillation associations, which deposit th…
…stom, applies to products containing alcohol may only be manufactured, introduced into the national territory, transported, held with a view to sale, offered for sale or sold if their alcoholic streng…
…under conditions laid down by decree (1). Proof of this authorisation must be provided to the importer, seller, donor, lessor, repairer or processor. Any private individual who accidentally transfers…
Any holder of apparatus or portions of apparatus suitable for the distillation, manufacture or ironing of eaux-de-vie or spirits, is required to make a declaration to the administration, within five d…
Ministerial decrees determine the date and procedures for affixing meters approved by the administration (1) to distillation equipment used by professional distillers, by bouilleurs de cru or on their…
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