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Showing 41–50 of 8603 articles for “Art. BOFiP-ENR-AVS-10-40”
If it is not found that there are grounds for seizure, the sum of 0.76 euros must be paid to the person whose home was searched, in accordance with article 64 above, subject to any greater damages to…
Where a seizure made pursuant to article 323-2 above is unfounded, the owner of the goods shall be entitled to compensation interest at the rate of 1% per month of the value of the objects seized, fro…
The owners of the fraudulent goods, those responsible for importing or exporting them, those involved in the fraud, accomplices and adherents are all jointly and severally liable for payment of the fi…
Guarantors are obliged, in the same way as the principal debtors, to pay the duties and taxes, financial penalties and other sums owed by the debtors whom they have guaranteed.
1. Convictions against several persons for the same act of fraud are joint and several, both for pecuniary penalties in lieu of confiscation and for fines and costs. 2. This is different only in respe…
The customs administration is liable for the acts of its employees, in the performance of and by reason of their duties only, unless it has recourse against them or their sureties.
There are five classes of customs offences and three classes of customs offences.
Owners of goods are civilly liable for the acts of their employees in respect of duties, confiscations, fines and costs.
Any mixture with ethyl alcohol of bodies belonging to the chemical family of alcohols or having an alcohol chemical function, likely to replace ethyl alcohol in any of its uses when this mixture is in…
The harvest, production and stock declarations provided for in the European regulations adopted for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17…
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