Article 321
This Title does not apply to taxes collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as indirect contributions or…
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Showing 721–730 of 1560 articles for “Art. 32”
This Title does not apply to taxes collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as indirect contributions or…
1. If the accused is present, the report shall state that it has been read to him, that he has been asked to sign it and that he has immediately received a copy.2. If the accused is absent, a note to…
Official reports, summonses, notifications, orders and other documents drawn up in connection with the implementation of the powers of investigation, recording and prosecution provided for in this Cod…
1. Seized means of transport shall be released on a solvent bond or on deposit of the value. However, such release shall be offered, without security or deposit, to the owner in good faith who is not…
1. If the reason for the seizure is forgery or alteration of consignments, the report shall state the type of forgery, alteration or overprint. 2. The said copies, signed and initialled ne varietur by…
1. Infringements of customs laws and regulations may be established by an official of the customs or of any other administration.2. Those who establish a customs offence have the right to seize all ob…
1. (a) As far as circumstances permit, seized goods and means of transport shall be taken to and deposited at the Customs office or post nearest to the place of seizure. Where there are several Custom…
The reports shall state the date and cause of the seizure; the statement made to the accused; the name, capacity and address of the persons seizing the goods and of the person in charge of the proceed…
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…
Any still used by an itinerant hirer may not be put into circulation or parked on the public highway, in an unenclosed courtyard or on an unenclosed site not belonging to the owner of the apparatus, w…
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