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Showing 1921–1930 of 26032 articles for “Art. CE 26-4-2017 n° 400441”
1. In the case of the offences referred to in articles 424-2°and 427-1°, confiscation may only be ordered in respect of the objects of fraud. However, the goods concealing the fraud and the means of t…
Any attempt to commit a customs offence is considered to be the offence itself.
Packages in excess of the declared number are deemed to have been imported or exported without declaration.
In addition to the other penalties provided for in this Code, the following shall be confiscated 1° goods that have been or had to be substituted in the cases provided for in articles 411-2 a, 417-2 c…
Where the court is convinced that offers, proposals to buy or sell, or agreements of any kind relating to the objects of fraud have been made or entered into at a price higher than the domestic market…
…ties provided for in Articles 226-13 and 226-14 of the French Criminal Code. However, when legal proceedings have been initiated on the basis of a complaint by the Minister for the Economy and Finance…
…s for seizure, the sum of 0.76 euros must be paid to the person whose home was searched, in accordance with article 64 above, subject to any greater damages to which the circumstances of the visit may…
…duty or tax and where it is not specifically punishable under this Code.2. The provisions of the preceding paragraph apply in particular to the following offences when they relate to goods in the cate…
…of prohibited goods without declaration, where the fraud has been committed or attempted by the offices and is not specifically punishable by another provision of this Code. 2. Where goods which have…
…bservations, the taxpayer may be assisted or represented by an advisor or representative of his choice who is bound by professional secrecy with regard to the facts of the case.
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