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Showing 8031–8040 of 38105 articles for “Art. Art. D 227-3”
1. Reports of customs offences are submitted to the Public Prosecutor, and defendants who are caught are brought before this magistrate. 2. To this end, the civil and military authorities are obliged…
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…
This Title does not apply to taxes collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as indirect contributions or…
1. If the accused is present, the report shall state that it has been read to him, that he has been asked to sign it and that he has immediately received a copy.2. If the accused is absent, a note to…
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…
Any challenge to 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…
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…
1. The results of checks carried out under the conditions set out in Article 65 above and, in general, those of investigations and questioning carried out by customs officers are recorded in the offic…
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