French Customs CodeIn force
Paragraph 1: Jurisdiction ratione materiae.
Article 356
The police courts hear customs offences and all customs matters raised by way of exception.
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Showing 3841–3850 of 56936 articles for “Art. I-3°”
The police courts hear customs offences and all customs matters raised by way of exception.
1. Any natural or legal person who has paid, on behalf of a third party, duties, fines or taxes of any kind for which the Customs are responsible for recovery, shall be subrogated to the Customs' lien…
1. Customs representatives are responsible for the customs operations carried out by them.2. The penalties of imprisonment laid down by this Code shall apply to them only in the event of personal misc…
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…
The costs of the formal notice and the deposit or sequestration shall be borne by the creditor.
The companies referred to in 2° of I of article L. 214-36 in which the real estate investment trust holds a direct or indirect interest are covered by article 8 of the General Tax Code, are not liable…
The management company is liable to third parties or unitholders either for breaches of the legislative or regulatory provisions applicable to real estate investment funds, or for breaches of the fund…
In all cases where provisions relating to property ownership or to companies and financial instruments require the name, first name and domicile of the holder of the assets or securities to be indicat…
Subject to the provisions of articles L. 214-45 and L. 214-77, a real estate investment trust (fonds de placement immobilier), which does not have legal personality, is a co-ownership vehicle made up…
The provisions of article L. 214-24-40 are applicable to real estate investment funds.
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