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Showing 4401–4410 of 49021 articles for “Art. CA Paris 6-2-2023 n° 21/10189”
Customs officers may at any time visit artificial islands, installations and structures on the continental shelf and in the exclusive economic zone. They may also visit means of transport involved in…
…ticles 60 to 60-10, 61, 63b and 65 in order to ensure compliance with the special requirements applicable to trade in certain Community goods with the other Member States of the European Community. Th…
Customs officers may only take statements with a view to recognising objects discovered during the visit. Where a person concerned by the visit and suspected of having committed a customs offence is t…
For the purposes of inspecting goods placed under customs supervision pursuant to Article 134 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down…
Where there are serious indications that a person is carrying narcotics concealed in his or her body, customs officers may subject the person to medical screening tests after first obtaining the perso…
…takes place orally, the taxpayer is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of the oral communication referred t…
…d III of article 345 bis, do not contain any errors, inaccuracies, omissions or shortcomings in the calculation of the duties and taxes due.
If the taxpayer asks to be notified in writing, the tax authorities will hand-deliver a signed copy or send the taxpayer by registered letter with acknowledgement of receipt or by electronic means, in…
…an offence and who is not placed in customs detention may only be heard on these facts after notification of the information provided for in article 61-1 of the Code of Criminal Procedure.If, during…
…s provided for in Articles 59c to 59e, 64A to 65b, 343a and 455 or pursuant to the rights of communication vested in them by other legislation or pursuant to the provisions relating to administrative…
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