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Showing 141150 of 2166 articles for Art. 239 bis AB

French Customs CodeIn force
Preliminary chapter: General provisions

Article 321 bis

The public accountant charges the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 01: Consignment duty.

Article 322 bis

Customs officers may detain the goods referred to inarticle 38 (4) and (5) above, or goods likely to belong to one of the categories of goods listed in these same provisions, and possibly the vehicles…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
B. - Destruction before trial of certain categories of goods.

Article 389 bis

1. In the event of the seizure of goods :-classified by law as dangerous or harmful, or the manufacture, trade or possession of which is unlawful ;-as well as goods intended for human or animal consum…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Liens and mortgages, subrogation.

Article 379 bis

…ory when the amount of sums owed by a debtor to the same accounting office or similar service and liable to be published exceeds, at the end of a calendar half-year, a threshold set by decree.The sums…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
E. - Fifth class.

Article 413 bis

The following shall be liable to a fine of €3,700:1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 3: Penalties involving deprivation of rights.

Article 432 bis

Natural persons guilty of the offences provided for in articles 414, 414-2 and 459 are liable to the following additional penalties:1° Prohibition, in accordance with the provisions ofarticle 131-27 o…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Special rights reserved for customs.

Article 386 bis

In the event of an indictment for the offence provided for in article 415 and in order to guarantee payment of the fines incurred, legal costs and confiscation, the president of the judicial court may…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
A. - Limitation period against debtors.

Article 352 bis

Where a person has unduly paid national duties and taxes recovered in accordance with the procedures of this Code, he may obtain reimbursement, unless the duties and taxes have been passed on to the p…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Special rights reserved for customs.

Article 387 bis

Debts of any kind governed by this Code may be recovered by means of administrative seizure by third parties under the conditions set out in Article L. 262 of the French Tax Procedures Book.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
B. - Second class.

Article 411 bis

…ed rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amount.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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