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Showing 1491–1500 of 15144 articles for “Art. s. 413-6”
…urisdiction or to the judge delegated by him. This application is forwarded to the judge by any means.The judge may authorise the customs officers to carry out the medical examinations. He will then a…
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…
…communication referred to in the first paragraph of this article are recorded by the tax authorities. This recording certifies, in the absence of proof to the contrary, that the administration has al…
…first toll at the parking areas as well as at the place of this toll and the adjoining parking areas. The tolls concerned by this provision are designated by order. When this check takes place on boa…
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…
…the Public Health Code, under the conditions set out in Article L. 80 N of the Book of Tax Procedures. In the event of an offence being recorded, the result of consultation of the information referred…
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…
…uired, 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 two exact copies of the protes…
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