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Showing 2961–2970 of 32365 articles for “Art. CE 4-6-2019 n° 415959”
The Autorité Nationale des Jeux and the Direction Générale des Douanes et Droits Indirects may spontaneously provide each other with all information and documents gathered in the course of their respe…
…s are required to present to the customs authorities, at their request, all related codes, data, processing or documentation. For the application of the first paragraph, the codes, data, processing an…
…al or legal person who, in the course of continuous and regular commercial traffic, sends postal parcels or items by post from abroad to recipients in the customs territory, including the free zones o…
1. Under no circumstances may State administrations, départements and communes, as well as companies granted concessions by the State, départements and communes, or any establishments or bodies whatso…
In order to carry out the investigations necessary for the detection and investigation of the offences provided for in this Code, category A or B customs officers and category C officers, provided tha…
…d 65 is extended to customs officials responsible for the recovery of all sums collected in accordance with the procedures laid down by this Code and under the conditions mentioned in these same artic…
I.-Without prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or gre…
Customs officers may only take statements with a view to recognising objects discovered during the visit. Where a person concerned by the visit and suspected of having committed a customs offence is t…
Where there are serious indications that a person is carrying narcotics concealed in his or her body, customs officers may subject the person to medical screening tests after first obtaining the perso…
Where the adversarial exchange takes place orally, the taxpayer is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of th…
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