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Showing 3141–3150 of 31937 articles for “Art. 4 §6”
In order to carry out the investigations necessary for the detection and investigation of the offences provided for in this Code, category A or B customs officers and category C officers, provided tha…
The right of disclosure provided for in articles 64 A and 65 is extended to customs officials responsible for the recovery of all sums collected in accordance with the procedures laid down by this Cod…
…udice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or greater than two y…
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…
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…
As from the date of entry into force of the Convention signed in Schengen on 19 June 1990, customs officers vested with the duties of head of post or officials designated by them holding the grade of…
…nistration under the conditions provided for in the penultimate paragraph of II and III of article 345 bis, do not contain any errors, inaccuracies, omissions or shortcomings in the calculation of the…
If the taxpayer asks to be notified in writing, the tax authorities will hand-deliver a signed copy or send the taxpayer by registered letter with acknowledgement of receipt or by electronic means, in…
…have access to information contained in the processing operations provided for in Article L. 3512-24 of the Public Health Code, under the conditions set out in Article L. 80 N of the Book of Tax Proc…
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