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Showing 4531–4540 of 33773 articles for “Art. 3°-e”
In the event of a minor being caught in the act of committing a customs offence, customs detention takes place under the conditions set out for detention and police custody in articles L. 311-1 to L.…
Customs detention is carried out under the supervision of the public prosecutor, who ensures that the detainee's legal rights are safeguarded. The Public Prosecutor may visit the premises to verify th…
I.-When the taxpayer has applied a tax law according to the interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of…
The judicial authority shall communicate to the customs administration any information it obtains in the course of any legal proceedings which may give rise to a presumption that a customs offence has…
Where the European Public Prosecutor's Office has exercised its jurisdiction, the competent Deputy European Public Prosecutor shall, as soon as possible, communicate to the customs administration all…
Customs officers may only arrest and detain a person if they are caught in the act of committing a customs offence punishable by a prison sentence and if this measure is justified by the needs of the…
The public accountant charges the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.
At the end of the customs detention, the public prosecutor may order that the detained person be brought before him, a judicial police officer or a customs officer authorised under article 28-1 of the…
I.-For the purposes of the customs investigation, customs officers may, during customs detention, in the constant and effective presence of the detainee, examine the contents of documents, whatever th…
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…
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