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Showing 3121–3130 of 48377 articles for “Art. 1873-6 al. 2”
The fact that the inspection operations reveal offences other than those mentioned in articles 60-1 to 60-4 does not constitute grounds for invalidity of the incidental proceedings.
The customs administration is empowered to check the beneficiaries of benefits granted under the internal system by the European Agricultural Guidance and Guarantee Fund, Guarantee Section, or by the…
Customs officers may at any time visit artificial islands, installations and structures on the continental shelf and in the exclusive economic zone. They may also visit means of transport involved in…
The customs administration may implement the provisions of articles 60 to 60-10, 61, 63b and 65 in order to ensure compliance with the special requirements applicable to trade in certain Community goo…
Customs officers may only take statements with a view to recognising objects discovered during the visit. Where a person concerned by the visit and suspected of having committed a customs offence is t…
…f inspecting goods placed under customs supervision pursuant to Article 134 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs…
Where there are serious indications that a person is carrying narcotics concealed in his or her body, customs officers may subject the person to medical screening tests after first obtaining the perso…
Where the adversarial exchange takes place orally, the taxpayer is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of th…
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…
…electronic means, in accordance with the procedures set out in the second paragraph of article L. 112-15 of the Code des relations entre le public et l'administration (Code of relations between the pu…
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