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Showing 1111–1120 of 24448 articles for “Art. 4 Dec 2018”
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.
…the customs territory ; 2° Where the transaction relates to digital assets mentioned inArticle L. 54-10-1 of the Monetary and Financial Code.The fine provided for in the first paragraph may be up to…
1. Convictions against several persons for the same act of fraud are joint and several, both for pecuniary penalties in lieu of confiscation and for fines and costs. 2. This is different only in respe…
…is Code apply to the legislation and regulation of foreign financial relations, subject to Articles 453 to 459 below.
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