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Showing 7721–7730 of 34876 articles for “Art. CA Douai 4-5-2023 n° 22/00072”
The following officers are authorised to record breaches of the laws and regulations governing financial relations with foreign countries: 1° customs officers ; 2° other finance administration officer…
1. In the case of the offences referred to in articles 424-2°and 427-1°, confiscation may only be ordered in respect of the objects of fraud. However, the goods concealing the fraud and the means of t…
Any attempt to commit a customs offence is considered to be the offence itself.
In addition to the other penalties provided for in this Code, the following shall be confiscated 1° goods that have been or had to be substituted in the cases provided for in articles 411-2 a, 417-2 c…
…omestic market price at the time when the fraud was committed, it may use this price as a basis for calculating the penalties laid down by this Code according to the value of the said objects.
All persons called upon in the course of their duties or responsibilities to intervene in the application of the laws and regulations governing financial relations with foreign countries are bound by…
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…
…s irregularity is to evade or compromise the recovery of any duty or tax and where it is not specifically punishable under this Code.2. The provisions of the preceding paragraph apply in particular to…
…r representative of his choice who is bound by professional secrecy with regard to the facts of the case.
…f the decentralised departments of the Directorate General of Customs and Excise were concluded; it carries out any investigations it deems useful in the decentralised departments of this Directorate.…
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