Article 354 ter
Even if the periods provided for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, reve…
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Showing 941–950 of 33886 articles for “Art. 3 juin 2004”
Even if the periods provided for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, reve…
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.
…er action and at the latest immediately after the seized items have been transported and deposited. 3. a) The report may be drawn up at the place where the seized items are deposited or at the place w…
…re also applicable to fines and value confiscation ordered for customs offences and contraventions. 3 (paragraph repealed). 4. When an offender dies before having paid the fines, confiscations and oth…
…the precautionary measures may be lifted if the party concerned provides security deemed sufficient.3. Applications for the validity or release of precautionary measures shall fall within the jurisdic…
For works belonging to the genre of audiovisual adaptation of live performances:1° The award of automatic financial aid for production and preparation is subject to the provisions of Commission Regula…
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