Article 354 ter
…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, revealed by legal proceedings or…
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Showing 3931–3940 of 37258 articles for “Art. CE 10-3-2020 n° 427104”
…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, revealed by legal proceedings or…
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…
The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…
…l 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 existence of the claim was revealed to the claimant.
…a court decision, the action for refund referred to in Article 352 may only relate, without prejudice to the provisions of Article 352a, to the period after 1 January of the second year preceding tha…
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.
…d the last paragraph do not apply and, in the penultimate paragraph, the words: "1° to 3°" are replaced by the words: "1° and 2°";3° In Article L. 1221-11, the words "substances mentioned in Article L…
The State provides financial assistance for the training of employees mentioned in article L. 2145-1 and members of a trade union organisation who intervene on behalf of employees through the subsidy…
…en and eighteen who declare that they wish to work shall be issued with one of the following residence permits: 1° A temporary residence permit bearing the words "vie privée et familiale" ("private an…
1. (a) As far as circumstances permit, seized goods and means of transport shall be taken to and deposited at the Customs office or post nearest to the place of seizure. Where there are several Custom…
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