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Showing 4181–4190 of 60095 articles for “Art. CA Metz 1-3-2012 n° 09/03355”
On export, the value to be declared is that of the goods at the point of exit, plus, where applicable, the cost of transport to the border, but excluding the amount of : a) Exit duties ; b) Internal t…
…tees are provided or if the customs accounting officer responsible for collection considers that he cannot accept the guarantees offered by the taxpayer, he asks him to provide new guarantees within a…
…ributions 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 relating to the control, punishment and prose…
…ust 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 Regulation (…
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…
If the effects and papers of accountants are sealed, the revenue and other registers for the current year must not be sealed. The said registers are simply stopped and initialled by the judge, who han…
When the release of objects seized for infringement of laws the enforcement of which is entrusted to the customs administration is granted by judgments against which an appeal is lodged, they shall on…
…ion is authorised not to make any payment by virtue of judgments contested by opposition, appeal or cassation, unless those in whose favour the said judgments have been rendered have first given good…
All seizures of the proceeds of duties, made in the hands of the tax collectors or in those of the parties liable to pay the administration, are null and void; notwithstanding the said seizures, the p…
…e guarantees required of the person liable for payment may be brought, within fifteen days of notification of the reply from the accounting officer of customs or the expiry of the period allowed for r…
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