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Showing 5201–5210 of 16327 articles for “Art. CA Paris 28-6-1994”
…or's authorisation shall be in writing and substantiated. This authorisation shall be placed in the case file and the acts authorised may not constitute incitement to commit an offence.
…er referred to in article 67 ter B may be appealed by the person to whom it is notified and, in the case of a different person, by the owner of the cash, before the president of the investigating cham…
In the event of a traffic control, the taxpayer may only benefit from the written procedure provided for in article 67 D once he has guaranteed the amount of the tax due.
…joint investigation team :- either when complex investigations involving the mobilisation of significant resources and involving other Member States need to be carried out ;- or where several Member S…
At the latest at the end of the temporary detention and any renewal thereof, the cash is returned to the person referred to in article 67 ter B, unless it has been seized by customs officers under the…
Customs officers may call upon any qualified person to carry out technical expert appraisals necessary for the performance of their duties and may submit to them objects, samples and documents useful…
…ed for in article 354 is suspended from the date on which the reasons are sent, delivered or communicated orally to the person concerned, until the latter has made his observations known and at the la…
…he taxpayer's oral or written observations, or if the taxpayer fails to respond to a written communication at the end of the thirty-day period provided for in Article 67 D, the tax authorities take th…
The following do not give rise to a prior exchange of views: 1° Decisions leading to the notification of offences provided for in this Code and decisions to carry out the checks provided for in Chapte…
On the occasion of the controls provided for in this Chapter, where there are indications that cash, within the meaning of Article 2(1)(a) of Regulation (EU) 2018/1672 of the European Parliament and o…
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