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Showing 19311940 of 26032 articles for Art. CE 26-4-2017 n° 400441

French Customs CodeIn force
Title XV: The tax, customs and foreign exchange litigation committee.

Article 462

…ich will be published, on the conditions under which transactions falling within the remit of the decentralised departments of the Directorate General of Customs and Excise were concluded; it carries…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 1: Administrative liability.

Article 402

Where a seizure made pursuant to article 323-2 above is unfounded, the owner of the goods shall be entitled to compensation interest at the rate of 1% per month of the value of the objects seized, fro…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 3: Solidarity.

Article 407

…lent goods, those responsible for importing or exporting them, those involved in the fraud, accomplices and adherents are all jointly and severally liable for payment of the fine and may be ordered to…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 1: Confiscation.

Article 435

…al to the value represented by the said items and calculated on the basis of the domestic market price at the time when the fraud was committed.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Special procedures for calculating financial penalties.

Article 436

When it is not possible to determine the amount of duties and taxes actually due or the actual value of the disputed goods, in particular in cases of infringement of articles 411-2 a, 417-2 c, 421-3°,…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Common provisions.

Article 452

The provisions of this Title XIV shall apply throughout the territory of the Republic.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter II: Recording of offences.

Article 455

…t least the rank of controller, who are specially appointed by the Minister of the Economy and Finance to ensure, through inspections of taxpayers, that the laws and regulations governing financial re…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
A. - First class.

Article 410

…ros, where such irregularity is not more severely punished by this Code.2. The provisions of the preceding paragraph shall apply in particular toa) any omission or inaccuracy relating to any of the pa…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 3: Joint and several liability of guarantors.

Article 405

Guarantors are obliged, in the same way as the principal debtors, to pay the duties and taxes, financial penalties and other sums owed by the debtors whom they have guaranteed.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
B. - Second class.

Article 415

…import, transfer or set-off, carry out or attempt to carry out a financial transaction between France and a foreign country involving funds that they knew to be derived, directly or indirectly, from…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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