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Showing 3951–3960 of 36311 articles for “Art. CA Toulouse 11-3-2020”
…L. 212-2 of the Code des relations entre le public et l'administration.The notice of assessment indicates the event giving rise to the debt as well as its nature, amount and the details of its settlem…
…ust be addressed to the authority that issued the assessment notice within three years of its notification, without prejudice to the time limits for remission of duties set out in Council Regulation (…
…action against the estate with a view to having the president of the judicial court order the confiscation of the objects liable to this penalty or, if it has not been possible to seize them, to order…
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…
…ration.2. Those who establish a customs offence have the right to seize all objects liable to confiscation, to retain the shipments and all other documents relating to the objects seized and to procee…
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…
…ximum rate of penalties incurred shall be doubled. 2. This provision shall not apply, except in the case of personal fault, to persons whose profession is to carry out customs formalities on behalf of…
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…
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