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Showing 3821–3830 of 51768 articles for “Art. L. 210-3”
Even if the periods provided for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, reve…
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.
…t, it may be exchanged without any time limit (1). (1) See also livre des procédures fiscales, art. L. 24.
…at the headquarters of the gendarmerie, at the office of a finance officer or at the local town hall. b) In the event of seizure in a house, the report may be validly drawn up there.
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…
…order of the President of the Judicial Court is enforceable notwithstanding any opposition or appeal.However, the precautionary measures may be lifted if the party concerned provides security deemed…
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