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Showing 1641–1650 of 33916 articles for “Art. s. 815-3”
1. Notifications to the customs administration shall be made to the agent representing it. 2. Notifications to the other party shall be made in accordance with the rules of the Code of Civil Procedure…
All seizures of the proceeds of duties, made in the hands of the tax collectors or in those of the parties liable to pay the administration, are null and void; notwithstanding the said seizures, the p…
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…
…formance of the commitments entered into, subject to their recourse against carriers and other agents. 2. For this purpose, the department to which the goods are represented shall give discharge only…
…eriod allowed for replying, before the president of the judicial court, ruling in summary proceedings. The president, on receipt of a simple written request, shall give a ruling within one month. With…
…ritory concerning cassation proceedings in civil and criminal matters are applicable to customs cases.
The police courts hear customs offences and all customs matters raised by way of exception.
…However, this subrogation may not, under any circumstances, be invoked against State administrations.
1. Customs representatives are responsible for the customs operations carried out by them.2. The penalties of imprisonment laid down by this Code shall apply to them only in the event of personal misc…
1. The competent public accounting officer may allocate refunds and sums deposited by the taxpayer to the payment of a debt due and payable, the recovery of which is his responsibility, provided that…
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