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Showing 441–450 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
1. Customs reports, where they are authentic until falsified, shall be deemed to be evidence of title for the purpose of obtaining, in accordance with common law, authorisation to take all appropriate…
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…
…nded to balance the tax burden with similar products of national origin. Decrees issued by the Minister for the Economy and Finance set the terms and conditions for the application of this provision f…
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.
…es or in any other place authorised by the department, at the expense of the owner, consignee, exporter or, failing this, any other person involved in the import or export operation, for a period of t…
…nt to article 389 because they are unfit for consumption, or which cannot be kept without risk of deterioration; the liberty and custody judge of the judicial court in whose jurisdiction the goods are…
…e not recorded if the debtor: 1° Complies with a debt repayment plan in instalments. If the plan is terminated, the public accountant will register the sums within two months; 2° Has lodged a challeng…
The following shall be liable to a fine of €3,700:1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers…
…of the Criminal Code, from exercising a commercial or industrial profession, from directing, administering, managing or controlling in any capacity whatsoever, directly or indirectly, on their own beh…
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