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Showing 4141–4150 of 62443 articles for “Art. comité juridique of 3 December 2008”
…o the claim must be addressed to the authority that issued the assessment notice within three years of its notification, without prejudice to the time limits for remission of duties set out in Council…
Where the perpetrator of a customs offence dies before a final judgment or settlement has been reached, the Administration is entitled to bring an action against the estate with a view to having the p…
Official reports, summonses, notifications, orders and other documents drawn up in connection with the implementation of the powers of investigation, recording and prosecution provided for in this Cod…
Within two months of receiving the response from the Regional Director of Customs or, in the absence of a response, on expiry of the six-month period provided for in the previous article, the taxpayer…
1. The criminal courts shall hear all customs offences and all customs matters raised by way of exception. (2) They shall likewise hear customs offences that are related, ancillary or connected to a c…
1. Masters of ships, boats and aircraft are deemed to be responsible for omissions and inaccuracies in the manifests and, in general, for offences committed on board their vessel. 2. However, the pena…
The provisions of articles 121-6 and 121-7 of the Criminal Code apply to accomplices in customs offences.
1. The holder of fraudulent goods is deemed to be responsible for the fraud. 2. However, public carriers shall not be considered, themselves and their servants or agents, as offenders when, by correct…
…ent representing it. 2. Notifications to the other party shall be made in accordance with the rules of the Code of Civil Procedure.
The master is relieved of all liability : a) in the case of an offence referred to in article 424,2°, below, if he proves that he has fulfilled all his supervisory duties or if the offender is discove…
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