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Showing 5081–5090 of 62763 articles for “Art. Arrêté DEVL1507007A of 23-3-2015”
Where the interests of the sole legal administrator or, as the case may be, of both legal administrators are in opposition to those of the minor, the latter shall request the appointment of an ad hoc…
If the taxpayer so requests in his dispute, he may be authorised to defer payment of the debt until the dispute has been resolved. The deferment of payment is granted to the taxpayer if the dispute is…
…securities and privileges as indirect contributions or turnover taxes.However, the first paragraph of this Article shall not prevent the application of the provisions of Title II and of this Title re…
All offences and contraventions provided for by the customs laws may be prosecuted and proven by all legal means even if no seizure has been made within or outside the customs radius or if the goods d…
Debts of all kinds established and recovered by the customs administration are the subject of a notice of recovery subject, if necessary, to referral to the judicial judge. The collection notice is is…
…o the claim must be addressed to the authority that issued the assessment notice within three years of its notification, without prejudice to the time limits for remission of duties set out in Council…
Where the perpetrator of a customs offence dies before a final judgment or settlement has been reached, the Administration is entitled to bring an action against the estate with a view to having the p…
Official reports, summonses, notifications, orders and other documents drawn up in connection with the implementation of the powers of investigation, recording and prosecution provided for in this Cod…
Within two months of receiving the response from the Regional Director of Customs or, in the absence of a response, on expiry of the six-month period provided for in the previous article, the taxpayer…
1. The criminal courts shall hear all customs offences and all customs matters raised by way of exception. (2) They shall likewise hear customs offences that are related, ancillary or connected to a c…
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