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Showing 1451–1460 of 33642 articles for “Art. 3 nov. 2016”
…d the details of its settlement. A copy is sent to the debtor. The appeals provided for in articles 346 and 347 do not suspend the execution of the collection notice.
…hout 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 Code.The Regional Director of Customs wil…
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…
Official reports, summonses, notifications, orders and other documents drawn up in connection with the implementation of the powers of investigation, recording and prosecution provided for in this Cod…
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…
…he matter to the judicial court.Such referral suspends the limitation period referred to in article 351 until a final court decision has been reached.
1. Infringements of customs laws and regulations may be established by an official of the customs or of any other administration.2. Those who establish a customs offence have the right to seize all ob…
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…
1. If a person who contravenes the 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 fallin…
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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