Article 67 B
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…
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Showing 3181–3190 of 38366 articles for “Art. R. 223-6”
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…
In order to investigate and establish offences under this Code relating to tobacco, customs officials in categories A and B have access to information contained in the processing operations provided f…
A person in respect 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 fac…
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…
Notaries and bailiffs are required, on pain of dismissal, costs and damages to the parties, to leave an exact copy of the protests. Subject to the same penalties, they are also required to hand over t…
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…
The provisions of Articles L. 511-56 to L. 511-61 of the French Commercial Code apply to protests drawn up for non-payment of a cheque.
…rder" clause ;- to a named person, with the clause "not to order" or an equivalent clause;- to bearer.A cheque payable to a named person, with the words "or to bearer" or an equivalent term, is treate…
No act on the part of the bearer of the cheque may replace the act of protest, except in the case provided for in Articles L. 131-40 to L. 131-43 concerning the loss of the cheque.
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