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Showing 45614570 of 14564 articles for Art. 6 déc. 2004

French Customs CodeIn force
Paragraph 2: Right of communication specific to the customs administration.

Article 65 bis A

…ministration and with a view to detecting fraud, the right of communication provided for in article 65 may relate to information concerning unidentified persons, under conditions laid down by a decree…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 11: Taking samples

Article 67 quinquies B

In the event of goods being inspected under European customs regulations or as part of the application of this Code, customs officers may take samples or have samples taken for analysis or expert appr…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7: Special customs investigation procedures

Article 67 bis-4

As part of an operation to monitor the routing or transport of objects, goods or products derived from the commission of a customs offence or used to commit a customs offence, where the prison sentenc…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7b: Temporary withholding of cash

Article 67 ter C

The temporary detention order referred to in article 67 ter B may be appealed by the person to whom it is notified and, in the case of a different person, by the owner of the cash, before the presiden…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter V: The adversarial procedure prior to decision-making

Article 67 D-2

…a traffic control, the taxpayer may only benefit from the written procedure provided for in article 67 D once he has guaranteed the amount of the tax due.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7a: Joint investigation teams

Article 67 ter A

…art operating or by the Public Prosecutor to whom the matter has been referred pursuant toArticle 706-76 of the Code of Criminal Procedure.The public prosecutor is kept regularly informed of the progr…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7b: Temporary withholding of cash

Article 67 ter D

…porary detention and any renewal thereof, the cash is returned to the person referred to in article 67 ter B, unless it has been seized by customs officers under the conditions provided for in article…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 10: Employment of qualified persons

Article 67 quinquies A

Customs officers may call upon any qualified person to carry out technical expert appraisals necessary for the performance of their duties and may submit to them objects, samples and documents useful…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter V: The adversarial procedure prior to decision-making

Article 67 D-4

…ervations known and at the latest until the expiry of the thirty-day period provided for in article 67 D.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter V: The adversarial procedure prior to decision-making

Article 67 D-1

…s to respond to a written communication at the end of the thirty-day period provided for in Article 67 D, the tax authorities take their decision. If the tax authority rejects the taxpayer's observati…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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