Article 67 bis-3
…investigations.As part of an operation to monitor the routing or transport of objects, goods or products derived from the commission of a customs offence or used to commit a customs offence, where th…
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Showing 6521–6530 of 60433 articles for “Art. Loi 86-18 du 6-1-1986”
…investigations.As part of an operation to monitor the routing or transport of objects, goods or products derived from the commission of a customs offence or used to commit a customs offence, where th…
In order to establish the basis of assessment and control of taxes, duties and charges falling within the remit of the customs and excise administration and with a view to detecting fraud, the right o…
In the event of goods being inspected under European customs regulations or as part of the application of this Code, customs officers may take samples or have samples taken for analysis or expert appr…
As part of an operation to monitor the routing or transport of objects, goods or products derived from the commission of a customs offence or used to commit a customs offence, where the prison sentenc…
…chamber of the court of appeal for the location of the customs department responsible for the procedure. The decision to temporarily detain the cash must specify the appeal procedures and deadlines.…
In the event of a traffic control, the taxpayer may only benefit from the written procedure provided for in article 67 D once he has guaranteed the amount of the tax due.
At the latest at the end of the temporary detention and any renewal thereof, the cash is returned to the person referred to in article 67 ter B, unless it has been seized by customs officers under the…
…ny qualified person to carry out technical expert appraisals necessary for the performance of their duties and may submit to them objects, samples and documents useful for such appraisals. The persons…
The administration's period for taking action as provided for in article 354 is suspended from the date on which the reasons are sent, delivered or communicated orally to the person concerned, until t…
Within three months of receiving the opinion of the College of Experts, the persons considered to be liable by the College of Experts or the insurers covering the civil or administrative liability of…
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