Article 362
1. Notifications to the customs administration shall be made to the agent representing it. 2. Notifications to the other party shall be made in accordance with the rules of the Code of Civil Procedure…
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Showing 1481–1490 of 41626 articles for “Art. Cass. 3e civ. 3-3-2009 n° 08-11.278”
1. Notifications to the customs administration shall be made to the agent representing it. 2. Notifications to the other party shall be made in accordance with the rules of the Code of Civil Procedure…
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…
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.
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…
Any manufacturer or merchant of apparatus suitable for the distillation, manufacture or ironing of eaux-de-vie or spirits is required, at least three days before the start of the manufacture or trade,…
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…
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