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Showing 111120 of 2144 articles for Art. 810 bis

French Customs CodeIn force
Section 3: Form, statements and registration of retail declarations.

Article 100 bis

1. Orders issued by the Director General of Customs and Excise may lay down simplified customs clearance procedures providing, in particular, that certain particulars of itemised declarations are to b…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Temporary admission.

Article 173 bis

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…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Evidentiary value of regular reports and remedies available to defendants against this legal authority.

Article 341 bis

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…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 2: Recovery.

Article 345 bis

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…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 1: General provisions.

Article 343 bis

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…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Miscellaneous duties and taxes.

Article 285 bis

Products subject to duties, taxes, surcharges or other charges, which are contained in imported goods, are subject to compensation taxes which are intended to balance the tax burden with similar produ…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Preliminary chapter: General provisions

Article 321 bis

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.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 01: Consignment duty.

Article 322 bis

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…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
B. - Destruction before trial of certain categories of goods.

Article 389 bis

1. In the event of the seizure of goods :-classified by law as dangerous or harmful, or the manufacture, trade or possession of which is unlawful ;-as well as goods intended for human or animal consum…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Liens and mortgages, subrogation.

Article 379 bis

1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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