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Showing 3951–3960 of 51806 articles for “Art. L 134-3”
Where a person has unduly paid national duties and taxes recovered in accordance with the procedures of this Code, he may obtain reimbursement, unless the duties and taxes have been passed on to the p…
The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…
An action for damages based on the non-conformity of the rule of law that has been applied with a higher rule of law or a claim for damages resulting from a fault committed in the determination of the…
When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…
For the application of articles 354 to 354 ter, customs officers shall use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.
The circulation permit is valid for a maximum of one month and for the communes included in the district of the post from which it originates. In the event of a move to another district, it may be exc…
1. (a) As far as circumstances permit, seized goods and means of transport shall be taken to and deposited at the Customs office or post nearest to the place of seizure. Where there are several Custom…
1. Customs judgements and rulings may be enforced by any legal means. 2. Articles 749 to 762 of the Code of Criminal Procedure are also applicable to fines and value confiscation ordered for customs o…
1. When the offences referred to in articles 412, 1° to 5°, 414, 414-2 and 459 have been duly recorded by an official authorised for this purpose, the president of the judicial court may order, at the…
The criminal court of the place where the offence was committed, the place where the accused resides or the place where the accused was arrested or detained, even when this arrest or detention was car…
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