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Showing 1101–1110 of 24797 articles for “Art. 4 mars 2021”
1. In the case of the offences referred to in articles 424-2°and 427-1°, confiscation may only be ordered in respect of the objects of fraud. However, the goods concealing the fraud and the means of t…
Any attempt to commit a customs offence is considered to be the offence itself.
Packages in excess of the declared number are deemed to have been imported or exported without declaration.
…confiscated 1° goods that have been or had to be substituted in the cases provided for in articles 411-2 a, 417-2 c and 423-2° ; 2° goods presented for departure in the case provided for by article 4…
Where the court is convinced that offers, proposals to buy or sell, or agreements of any kind relating to the objects of fraud have been made or entered into at a price higher than the domestic market…
…bound by professional secrecy and liable to the penalties provided for in Articles 226-13 and 226-14 of the French Criminal Code. However, when legal proceedings have been initiated on the basis of a…
…e sum of 0.76 euros must be paid to the person whose home was searched, in accordance with article 64 above, subject to any greater damages to which the circumstances of the visit may give rise.
1. A fine of between one and two times the amount of duties and taxes evaded or compromised shall be imposed for any infringement of the provisions of the laws and regulations that the customs adminis…
(1) Any infringement of the provisions, either legislative or regulatory, prohibiting importation, exportation or re-exportation or making exportation or re-exportation subject to the payment of dutie…
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…
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