Article 352 bis
Where a person has unduly paid national duties and taxes recovered in accordance with the procedures of this Code, he may obtain reimbursement, unless the duties and taxes have been passed on to the p…
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Showing 931–940 of 33833 articles for “Art. 3 June 2003”
Where a person has unduly paid national duties and taxes recovered in accordance with the procedures of this Code, he may obtain reimbursement, unless the duties and taxes have been passed on to the p…
The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…
An action for damages based on the non-conformity of the rule of law that has been applied with a higher rule of law or a claim for damages resulting from a fault committed in the determination of the…
…Excise is based has been revealed by a court decision, the action for refund referred to in Article 352 may only relate, without prejudice to the provisions of Article 352a, to the period after 1 Janu…
For the application of articles 354 to 354 ter, customs officers shall use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.
…finance companies, investment firms and members of clearing houses referred to in Article L. 440-2 .3 must publish their annual financial statements in accordance with the conditions set by the Autori…
…lowing provisions are applicable in New Caledonia in their wording resulting from Decree no. 2020-1734 of 16 December 2020, unless otherwise stated in the table below.Articles applicableIn their wordi…
…s are applicable in the Wallis and Futuna Islands in their wording resulting from Decree no. 2020-1734 of 16 December 2020, unless otherwise stated in the table below.Articles applicableIn their wordi…
…ing provisions are applicable in French Polynesia in their wording resulting from Decree no. 2020-1734 of 16 December 2020, unless otherwise stated in the table below.Articles applicableIn their wordi…
…on a legitimate reason and complies with an accepted market practice, within the meaning of Article 3(1)(9) of Regulation (EU) No 596/2014 of the European Parliament and of the Council of 16 April 201…
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