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Showing 4361–4370 of 41666 articles for “Art. Décret 55-22 du 4 janvier 1955”
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…
…on, exportation or re-exportation or making exportation or re-exportation subject to the payment of duties or taxes or the completion of specific formalities shall be deemed to be importation or expor…
The Committee invites the taxpayer to submit, within thirty days, any written observations that it deems useful to present in support of its request for a settlement, or to present oral observations a…
Where a seizure made pursuant to article 323-2 above is unfounded, the owner of the goods shall be entitled to compensation interest at the rate of 1% per month of the value of the objects seized, fro…
The owners of the fraudulent goods, those responsible for importing or exporting them, those involved in the fraud, accomplices and adherents are all jointly and severally liable for payment of the fi…
Where it has not been possible to seize the items liable to confiscation or where, having been seized, the customs authorities so request, the court shall, in lieu of confiscation, order the payment o…
When it is not possible to determine the amount of duties and taxes actually due or the actual value of the disputed goods, in particular in cases of infringement of articles 411-2 a, 417-2 c, 421-3°,…
The provisions of this Title XIV shall apply throughout the territory of the Republic.
…are being properly applied. These officers may request any information they need to carry out their duties from any public department, without being bound by professional secrecy.
…s 72, 77-1 and 261 above or of the provisions of the decrees issued for the application of article 24-2 of this Code ;d) any infringement of the quality or packaging rules imposed on imports or export…
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