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Showing 1121–1130 of 24499 articles for “Art. 4 Dec 2013”
The Committee invites the taxpayer to submit, within thirty days, any written observations that it deems useful to present in support of its request for a settlement, or to present oral observations a…
…which will be published, on the conditions under which transactions falling within the remit of the decentralised departments of the Directorate General of Customs and Excise were concluded; it carrie…
Where a seizure made pursuant to article 323-2 above is unfounded, the owner of the goods shall be entitled to compensation interest at the rate of 1% per month of the value of the objects seized, fro…
The owners of the fraudulent goods, those responsible for importing or exporting them, those involved in the fraud, accomplices and adherents are all jointly and severally liable for payment of the fi…
Where it has not been possible to seize the items liable to confiscation or where, having been seized, the customs authorities so request, the court shall, in lieu of confiscation, order the payment o…
…y due or the actual value of the disputed goods, in particular in cases of infringement of articles 411-2 a, 417-2 c, 421-3°, 423-2° and 426-1°, penalties are assessed on the basis of the highest tari…
The provisions of this Title XIV shall apply throughout the territory of the Republic.
The various rights of communication provided for the tax authorities may be exercised to monitor the application of legislation and regulations governing financial relations with foreign countries. Th…
…shall apply in particular toa) any omission or inaccuracy relating to any of the particulars which declarations must contain where the irregularity has no influence on the application of rights or pr…
Guarantors are obliged, in the same way as the principal debtors, to pay the duties and taxes, financial penalties and other sums owed by the debtors whom they have guaranteed.
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