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Showing 4141–4150 of 59993 articles for “Art. 1-3-1995”
This Title does not apply to taxes collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as indirect contributions or…
Any challenge to 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…
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…
If the effects and papers of accountants are sealed, the revenue and other registers for the current year must not be sealed. The said registers are simply stopped and initialled by the judge, who han…
When the release of objects seized for infringement of laws the enforcement of which is entrusted to the customs administration is granted by judgments against which an appeal is lodged, they shall on…
The administration is authorised not to make any payment by virtue of judgments contested by opposition, appeal or cassation, unless those in whose favour the said judgments have been rendered have fi…
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…
Any challenge to the decisions of the accounting officer of customs relating to the guarantees required of the person liable for payment may be brought, within fifteen days of notification of the repl…
The rules in force in the territory concerning cassation proceedings in civil and criminal matters are applicable to customs cases.
Infringements of the provisions of the legislative or regulatory texts relating to the rum regime are established and prosecuted as in matters of indirect taxation.
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