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Showing 4321–4330 of 62366 articles for “Art. Cass. 3e Civ. 1-3-1995 n° 147”
When the release of objects seized for infringement of laws the enforcement of which is entrusted to the customs administration is granted by judgments against which an appeal is lodged, they shall on…
The administration is authorised not to make any payment by virtue of judgments contested by opposition, appeal or cassation, unless those in whose favour the said judgments have been rendered have fi…
All seizures of the proceeds of duties, made in the hands of the tax collectors or in those of the parties liable to pay the administration, are null and void; notwithstanding the said seizures, the p…
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.
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.
The following are considered to be cooperative associations: groupings of owners, farmers and sharecroppers united in professional syndicates or cooperative distillation associations, which deposit th…
The provisions concerning stills apply to any other apparatus that may be used for the manufacture or pressing of eaux-de-vie or spirits.
At the request of town councils or agricultural and distillers' unions, at least one public distillation workshop shall be opened per commune or hamlet, on public sites or premises designated by the r…
Prior to the sale, the ministerial officer in charge of the sale verifies the consistency and nature of the seized property. A record of this is drawn up. Only items that are missing or have been dama…
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