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Showing 8321–8330 of 37590 articles for “Art. 815-3 al. 8”
In accordance with the provisions of Article 696-111 of the Code of Criminal Procedure, when they relate to offences provided for in this Code, the alerts provided for in Article 24 of Council Regulat…
Public accountants may serve the debtor with a formal notice to pay for the recovery of debts for which they are responsible, under the conditions provided for in Article L. 257 of the Book of Tax Pro…
In the event of a minor being caught in the act of committing a customs offence, customs detention takes place under the conditions set out for detention and police custody in articles L. 311-1 to L.…
Customs detention is carried out under the supervision of the public prosecutor, who ensures that the detainee's legal rights are safeguarded. The Public Prosecutor may visit the premises to verify th…
…les and deadlines as those applicable to the initial request, counted from receipt of the new referral.At his request, the taxpayer or his representative will be heard by the college.The guarantee pro…
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…
Where the European Public Prosecutor's Office has exercised its jurisdiction, the competent Deputy European Public Prosecutor shall, as soon as possible, communicate to the customs administration all…
Customs officers may only arrest and detain a person if they are caught in the act of committing a customs offence punishable by a prison sentence and if this measure is justified by the needs of the…
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.
…son be brought before him, a judicial police officer or a customs officer authorised under article 28-1 of the code of criminal procedure, or that he be released. When detainees are taken into police…
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