French Customs CodeIn force
Paragraph 5: Undeclared imports and exports.
Article 425
Packages in excess of the declared number are deemed to have been imported or exported without declaration.
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Showing 2621–2630 of 27388 articles for “Art. CJEU – C-828/18 – 4 June 2020”
Packages in excess of the declared number are deemed to have been imported or exported without declaration.
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…
…bound by professional secrecy and liable to the penalties 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…
…e 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 give rise.
(1) Any infringement of the provisions, either legislative or regulatory, prohibiting importation, exportation or re-exportation or making exportation or re-exportation subject to the payment of dutie…
The Committee invites the taxpayer to submit, within thirty days, any written observations that it deems useful to present in support of its request for a settlement, or to present oral observations a…
The Committee draws up an annual report for the Government and Parliament, which will be published, on the conditions under which transactions falling within the remit of the decentralised departments…
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…
The owners of the fraudulent 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 fi…
Where it has not been possible to seize the items liable to confiscation or where, having been seized, the customs authorities so request, the court shall, in lieu of confiscation, order the payment o…
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