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Showing 2241–2250 of 34522 articles for “Art. CE 31-3-2017 n° 395550”
The master is relieved of all liability : a) in the case of an offence referred to in article 424,2°, below, if he proves that he has fulfilled all his supervisory duties or if the offender is discove…
1. Tenderers shall be liable for non-performance of the commitments entered into, subject to their recourse against carriers and other agents. 2. For this purpose, the department to which the goods ar…
Any challenge to the decisions of the accounting officer of customs relating to the guarantees required of the person liable for payment may be brought, within fifteen days of notification of the repl…
The rules in force in the territory concerning cassation proceedings in civil and criminal matters are applicable to customs cases.
The police courts hear customs offences and all customs matters raised by way of exception.
…e responsible for recovery, shall be subrogated to the Customs' lien, regardless of the recovery procedures applied by the Customs to the third party. 2. However, this subrogation may not, under any c…
1. Customs representatives are responsible for the customs operations carried out by them.2. The penalties of imprisonment laid down by this Code shall apply to them only in the event of personal misc…
1. The competent public accounting officer may allocate refunds and sums deposited by the taxpayer to the payment of a debt due and payable, the recovery of which is his responsibility, provided that…
…ture and capacity of the apparatus or portions of apparatus that he has in his possession at his place of residence or elsewhere (1). (1) See Annex III, art. 350 quater III 1°.
Infringements of the provisions of the legislative or regulatory texts relating to the rum regime are established and prosecuted as in matters of indirect taxation.
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