Article 55 bis
Subject toArticle L. 286 BA of the Book of Tax Procedures, when implementing the powers of investigation, recording and prosecution provided for in this Code or when required on the basis of the Code…
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Showing 4071–4080 of 21929 articles for “Art. CE 12-5-2022 n° 416727”
Subject toArticle L. 286 BA of the Book of Tax Procedures, when implementing the powers of investigation, recording and prosecution provided for in this Code or when required on the basis of the Code…
Customs officials and officials responsible for implementing the Heritage Code may provide each other, on request or spontaneously, with all information and documents held or collected in the course o…
…ate-General for Customs and Indirect Taxation, officials of the Directorate-General for Public Finance and officials of the Competition, Consumer Affairs and Fraud Control Department may disclose to e…
The customs administration's operational reserve is intended for temporary reinforcement of the customs administration's services. It is made up of : 1° Retired members of the customs administration ;…
The services and establishments of the State and other public authorities are required to communicate to the agents of the Directorate General of Customs and Excise all information and documents in th…
…ual tax on personal watercraft mentioned in article L. 423-4 of the code of taxes on goods and services. 3° To the application of customs duties, or any other tax payable on importation, to goods tran…
Only customs officers, specially and individually authorised for this purpose, may consult data during an investigation or control. This special and individual authorisation may be verified at any tim…
Customs officers and officers of the Directorate-General for Risk Prevention and its decentralised departments are authorised, for the purposes of their duties to monitor waste treatment conditions an…
…or adapting to European Union law in the fields of transport, the environment, the economy and finance and customs officials may provide each other, either spontaneously or on request, for the purpose…
With the exception of those carried out in the places mentioned in 2° and 3° of article 60-1, excluding the surroundings of these places, visiting rights may only be implemented in the same place for…
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