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Showing 4381–4390 of 21543 articles for “Art. Rép. Fromantin: AN 11-6-2013 n° 20830”
Customs officers may, at any time, inspect goods, means of transport and persons in or moving around the following areas and places: 1° The land area within the customs radius defined in article 44 ;…
…th a view to recognising objects discovered during the visit. Where a person concerned by the visit and suspected of having committed a customs offence is the subject of a measure of constraint agains…
With the exception of those carried out in the places mentioned in 2° and 3° of article 60-1, excluding the surroundings of these places, visiting rights may only be implemented in the same place for…
Where the adversarial exchange takes place orally, the taxpayer is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of th…
…s of head of post or officials designated by them holding the grade of controller or higher may, in an area between the land border of France with the States party to the said Convention and a line dr…
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
If the taxpayer asks to be notified in writing, the tax authorities will hand-deliver a signed copy or send the taxpayer by registered letter with acknowledgement of receipt or by electronic means, in…
…ect of whom there are plausible grounds for suspecting that he has committed or attempted to commit an offence and who is not placed in customs detention may only be heard on these facts after notific…
In the context of the controls and investigations provided for in this Code, with the exception of those provided for in Article 64, documents, records or information used by customs officers and duly…
I. - A payment transaction is authorised if the payer has given his consent to its execution.However, the payer and his payment service provider may agree that the payer may give his consent to the pa…
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