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Showing 10091–10100 of 16451 articles for “Art. s. 1”
Action by the customs authorities in respect of customs offences is time-barred in the same way and under the same conditions as public action in respect of ordinary offences. In the case of contraven…
The Committee invites the taxpayer to submit, within thirty days, any written observations that it deems useful to present in support of its request for a settlement, or to present oral observations a…
A fine of 1,500 euros shall be imposed for obstructing access to, or the reading or seizure of, computerised records or documents, as referred to in b and c of 2 of Article 64, in cases other than tho…
1. A fine of between one and two times the amount of duties and taxes evaded or compromised shall be imposed for any infringement of the provisions of the laws and regulations that the customs adminis…
Any person who improperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amo…
1. The Treasury's share of the proceeds of fines and confiscations resulting from cases prosecuted at the request of the Customs Administration is 40% of the net proceeds of seizures. 2. The condition…
The following shall be liable to a fine of €3,700:1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers…
1. Smuggling is defined as imports or exports outside the offices as well as any violation of the legal or regulatory provisions relating to the holding and transport of goods within the customs terri…
The penalties provided for in the first paragraph of Article 414 shall apply : 1° Exporting native gold from French Guiana either without an itemised declaration or under cover of an itemised declarat…
With regard to seizures made on ships and deck boats, when unloading cannot take place immediately, the seizors affix seals to the hatchways and hatches of the vessels. The report, which is drawn up a…
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