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Showing 7811–7820 of 43491 articles for “Art. Cass. com. – 3 Apr. 2012 – no. 11-13.527”
Where the declared value is lower than the customs value without the declaration of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence…
…the customs investigation. Authorisation is granted under the conditions set out in II of article 63 of the Code of Criminal Procedure.
…provided for in this Code, the alerts provided for in Article 24 of Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation in relation to the establishment of the Euro…
…h the provisions of the present code, the challenge is made under the conditions set out in article 349 nonies.
Customs detention is carried out under the supervision of the public prosecutor, who ensures that the detainee's legal rights are safeguarded. The Public Prosecutor may visit the premises to verify th…
…or circulars or the request from a taxpayer relate to the application of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the European Union Cu…
The judicial authority shall communicate to the customs administration any information it obtains in the course of any legal proceedings which may give rise to a presumption that a customs offence has…
…ration all the information enabling the customs debt to be notified, pursuant to Articles 102 and 103 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 est…
The public accountant charges the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.
At the end of the customs detention, the public prosecutor may order that the detained person be brought before him, a judicial police officer or a customs officer authorised under article 28-1 of the…
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