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Showing 451–460 of 52951 articles for “Art. 80 bis IV al. 2”
In the contiguous zone as defined by Article 10 of Order No. 2016-1687 of 8 December 2016, the customs service may carry out the necessary controls in order to: a) prevent infringements of the laws an…
No port duty or fee on petroleum products delivered to supply ships or aircraft may be instituted and levied for the benefit of any local authority or body (departments, municipalities, chambers of co…
Where the provisions of Article 173 above are applied, and subject to the provisions relating to value added tax, goods released for consumption in the part of the customs territory of destination are…
…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 been committed or that any manoeuvre whatsoever…
…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.
Customs officers may detain the goods referred to inarticle 38 (4) and (5) above, or goods likely to belong to one of the categories of goods listed in these same provisions, and possibly the vehicles…
Where a person has unduly paid national duties and taxes recovered in accordance with the procedures of this Code, he may obtain reimbursement, unless the duties and taxes have been passed on to the p…
The judicial courts hear disputes concerning the payment, guarantee or reimbursement of debts of any kind recovered by the customs administration and other customs matters that do not fall within the…
…on behalf of natural and legal persons covered by Community regulations adopted pursuant to Article 215 of the Treaty on the Functioning of the European Union or by duly approved and ratified internat…
Opposing customs officers in the performance of their duties or refusing to comply with their orders in accordance with Article 53 (1)(b) and Article 61 (1) of this Code is punishable by one year's im…
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