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Showing 1531–1540 of 60751 articles for “Art. Cass. 3e civ. 4-1-1995 n° 92-21.585”
The following are deemed to be undeclared imports or exports of prohibited goods:1° any infringement of the provisions of article 38-3 above as well as the fact of having obtained or attempted to obta…
The following offences are punishable by confiscation of the contested goods and a fine of between €300 and €3700 where they are not specifically punishable under article 414-2 : 1° any act of smuggli…
The following constitute undeclared imports or exports 1° Imports or exports by customs offices without an accounting declaration or under cover of an accounting declaration not applicable to the good…
The occupier of the premises is liable to a fine of 50,000 euros, or 5% of the duties and taxes evaded or compromised or of the value of the object of the fraud, whichever amount is higher, for obstru…
Where a customs presentation is required for the goods referred to in Article 38(4) and (5), the customs service shall carry out the inspection of these goods in the presence of the holder.If the hold…
1. The customs radius comprises a maritime zone and a land zone.2. The maritime zone is comprised between the coastline and an outer limit located at sea 12 nautical miles measured from the baselines…
I. Subject to what is stated in Article 238 octies, and by way of derogation from the provisions of 1 of Article 38, capital gains arising from the disposal during the course of business of fixed asse…
1. A fine of between one and two times the amount of duties and taxes evaded or compromised shall be imposed for any infringement of the provisions of the laws and regulations that the customs adminis…
1. Any infringement of the provisions of the laws and regulations that the customs administration is responsible for enforcing shall be punishable by a fine of between 300 euros and 3,000 euros, where…
Those who, by export, import, transfer or set-off, carry out or attempt to carry out a financial transaction between France and a foreign country involving funds that they knew to be derived, directly…
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