Article 67 D-2
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.
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Showing 5891–5900 of 17174 articles for “Art. CE 18-6-2008 n° 285380”
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.
…is returned to the person referred to in article 67 ter B, unless it has been seized by customs officers under the conditions provided for in article 323 of this Code or in III of article L. 152-4 of…
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…
…nded 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 latest until the expiry of the t…
Following the 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 authorit…
…ing 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 Chapter IV of th…
In the event of the commission of a flagrant offence punishable by a prison sentence other than those provided for in this Code, customs officers may arrest the alleged offender with a view to handing…
…0/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC, customs officers may temporarily detain the person for a period not exceeding thirty days, renewable up to a max…
…he European Parliament and of the Council of 19 October 2022 on an internal market for digital services and amending Directive 2000/31/EC (Regulation on digital services), and persons providing an int…
Payments made or received by a notary on behalf of the parties to a deed received in authentic form and giving rise to land publicity must be made by bank transfer. A decree in the Conseil d'Etat spec…
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