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Showing 7021–7030 of 40133 articles for “Art. CA Versailles 7-3-2024 n° 22/05759”
Even if the periods provided for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, reve…
Where a person has unduly paid national duties and taxes recovered in accordance with the procedures of this Code, he may obtain reimbursement, unless the duties and taxes have been passed on to the p…
…an Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicable to the customs debt defined in Articles 5(18), (20) and (21) of that Regulation, shall be exte…
…m a fault committed in the determination of the tax base, the control and the collection of the tax can only relate to a period after 1st January of the second year preceding the year during which the…
When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…
For the application of articles 354 to 354 ter, customs officers shall use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.
…ost nearest to the place of seizure. Where there are several Customs offices or posts in the same locality, the seized articles may be transported to any one of them. b) When they cannot be taken imme…
…enforced by any legal means. 2. Articles 749 to 762 of the Code of Criminal Procedure are also applicable to fines and value confiscation ordered for customs offences and contraventions. 3 (paragraph…
…president of the judicial court may order, at the request of the customs administration, in urgent cases, in view of the size of the sums to be secured, and in order to guarantee the payment of dutie…
…the provisions of articles L. 732-1, L. 732-3, L. 732-7, L. 733-1, L. 733-2 and L. 733-3 are applicable.Failure to comply with the requirements associated with house arrest is punishable under the c…
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