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Showing 4421–4430 of 33489 articles for “Art. 815-3”
Where the declared value is lower than the customs value without the declaration of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence…
Apart from the cases provided for in Article 60-2, customs officers may, at any time, visit goods, means of transport and persons present or moving in the places mentioned in the same Article 60-2, in…
Articles 63-5 and 63-6 and the first paragraph of article 63-7 of the Code of Criminal Procedure are applicable in the event of customs detention. The security measures referred to in article 63-6 of…
The duration of customs detention may not exceed twenty-four hours. However, detention may be extended for a further period of up to twenty-four hours, with the written authorisation of the public pro…
In accordance with the provisions of Article 696-111 of the Code of Criminal Procedure, when they relate to offences provided for in this Code, the alerts provided for in Article 24 of Council Regulat…
Public accountants may serve the debtor with a formal notice to pay for the recovery of debts for which they are responsible, under the conditions provided for in Article L. 257 of the Book of Tax Pro…
In the event of a minor being caught in the act of committing a customs offence, customs detention takes place under the conditions set out for detention and police custody in articles L. 311-1 to L.…
Customs detention is carried out under the supervision of the public prosecutor, who ensures that the detainee's legal rights are safeguarded. The Public Prosecutor may visit the premises to verify th…
I.-When the taxpayer has applied a tax law according to the interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of…
The judicial authority shall communicate to the customs administration any information it obtains in the course of any legal proceedings which may give rise to a presumption that a customs offence has…
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