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Showing 1431–1440 of 33489 articles for “Art. 815-3”
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…
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…
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…
In all cases where a blatant customs offence is detected, the means of transport and the contested goods that are not liable to confiscation may, as security for the penalties incurred, be withheld un…
1. The Treasury's share of the proceeds of fines and confiscations resulting from cases prosecuted at the request of the Customs Administration is 40% of the net proceeds of seizures. 2. The condition…
1. The criminal courts shall hear all customs offences and all customs matters raised by way of exception. (2) They shall likewise hear customs offences that are related, ancillary or connected to a c…
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