Article 67 ter D
At the latest at the end of the temporary 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…
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Showing 4561–4570 of 14378 articles for “Art. 815-6”
At the latest at the end of the temporary 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…
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…
The administration's period for taking action as provided for in article 354 is suspended from the date on which the reasons are sent, delivered or communicated orally to the person concerned, until t…
Following the taxpayer's oral or written observations, or if the taxpayer fails to respond to a written communication at the end of the thirty-day period provided for in Article 67 D, the tax authorit…
The following do not give rise to a prior exchange of views: 1° Decisions leading to the notification of offences provided for in this Code and decisions to carry out the checks provided for in Chapte…
In the event of the commission of a flagrant offence punishable by a prison sentence other than those provided for in this Code, customs officers may arrest the alleged offender with a view to handing…
On the occasion of the controls provided for in this Chapter, where there are indications that cash, within the meaning of Article 2(1)(a) of Regulation (EU) 2018/1672 of the European Parliament and o…
For the purposes of this chapter: 1° Intermediaries are online platform operators, within the meaning of Article 3(i) of Regulation (EU) 2022/2065 of the European Parliament and of the Council of 19 O…
Payments made or received by a notary on behalf of the parties to a deed received in authentic form and giving rise to land publicity must be made by bank transfer. A decree in the Conseil d'Etat spec…
Payments made by court-appointed administrators and judicial representatives to the institutions mentioned inarticle L. 3253-14 of the Labour Code in application of articles L. 3253-15, L. 3253-16 and…
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