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Showing 3751–3760 of 40353 articles for “Art. 25-3 et seq.”
All offences and contraventions provided for by the customs laws may be prosecuted and proven by all legal means even if no seizure has been made within or outside the customs radius or if the goods d…
…thin three years of its notification, without prejudice to the time limits for remission of duties set out in Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs…
Where the perpetrator of a customs offence dies before a final judgment or settlement has been reached, the Administration is entitled to bring an action against the estate with a view to having the p…
…ided for in this Code may be drawn up, converted and stored in digital format under the conditions set out inArticle 801-1 of the Code of Criminal Procedure. The procedures for applying this article s…
1. The results of checks carried out under the conditions set out in Article 65 above and, in general, those of investigations and questioning carried out by customs officers are recorded in the offic…
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…
…ose who establish a customs offence have the right to seize all objects liable to confiscation, to retain the shipments and all other documents relating to the objects seized and to proceed with the p…
The reports shall state the date and cause of the seizure; the statement made to the accused; the name, capacity and address of the persons seizing the goods and of the person in charge of the proceed…
…e provisions of articles 410, 411, 412, 414 and 414-2 of this Code commits, within five years of a settlement or conviction that has become final, a new offence falling within the scope of the penalti…
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…
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