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Showing 4341–4350 of 30436 articles for “Art. Cass. 3e civ. 23-6-2021 n° 20-17.554”
The documents and information referred to in articles L. 330-2 to L. 330-4 of the Highway Code are made available to customs officials at their request.
The provisions of Articles 1, 2 and 3, of this Title and of Titles XII and XV of this Code shall apply to the products referred to in Articles 4 and 5 of Article 38.
The right of disclosure provided for in articles 64 A and 65 is extended to customs officials responsible for the recovery of all sums collected in accordance with the procedures laid down by this Cod…
Customs officers may, at any time, inspect goods, means of transport and persons in or moving around the following areas and places: 1° The land area within the customs radius defined in article 44 ;…
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…
With the exception of those carried out in the places mentioned in 2° and 3° of article 60-1, excluding the surroundings of these places, visiting rights may only be implemented in the same place for…
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…
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
If the taxpayer asks to be notified in writing, the tax authorities will hand-deliver a signed copy or send the taxpayer by registered letter with acknowledgement of receipt or by electronic means, in…
A person in respect of whom there are plausible grounds for suspecting that he has committed or attempted to commit an offence and who is not placed in customs detention may only be heard on these fac…
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