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Showing 601–610 of 1973 articles for “Art. 131-38”
Producers, importers, refiners, distributors, wholesalers of mineral oils, derivatives and residues, as well as garage distributors and fuel retailers benefit, for the recovery of the part of their cl…
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…
1. In the event of the seizure of means of transport whose release on bail or deposit has been offered by means of an official report and has not been accepted by the party, as well as in the event of…
1. Customs judgements and rulings may be enforced by any legal means. 2. Articles 749 to 762 of the Code of Criminal Procedure are also applicable to fines and value confiscation ordered for customs o…
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…
1. When the offences referred to in articles 412, 1° to 5°, 414, 414-2 and 459 have been duly recorded by an official authorised for this purpose, the president of the judicial court may order, at the…
1. Any natural or legal person who has paid, on behalf of a third party, duties, fines or taxes of any kind for which the Customs are responsible for recovery, shall be subrogated to the Customs' lien…
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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