Article 296
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to arti…
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Showing 7111–7120 of 63908 articles for “Art. I-1°”
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to arti…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the reduced rate in respect of:a) Construction work on progressive social housing, financed under the conditions…
Articles 63-5 and 63-6 and the first paragraph of article 63-7 of the Code of Criminal Procedure are applicable in the event of customs detention. The security measures referred to in article 63-6 of…
The duration of customs detention may not exceed twenty-four hours. However, detention may be extended for a further period of up to twenty-four hours, with the written authorisation of the public pro…
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…
1. Infringements of customs laws and regulations may be established by an official of the customs or of any other administration.2. Those who establish a customs offence have the right to seize all ob…
As soon as the person is detained by customs, the public prosecutor in whose jurisdiction the offence has been recorded in flagrante delicto is informed by any means. He is informed of the description…
Under the conditions and subject to the reservations defined in articles 63-2 to 63-4-4 of the Code of Criminal Procedure, the person placed in customs detention has the right to be examined by a doct…
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…
A person placed in customs detention is immediately informed by a customs officer, under the conditions set out in article 63-1 of the Code of Criminal Procedure: 1° Of his or her detention, as well a…
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