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Showing 2431–2440 of 34828 articles for “Art. CE 25-3-2019 n° 422943”
…e responsible for recovery, shall be subrogated to the Customs' lien, regardless of the recovery procedures applied by the Customs to the third party. 2. However, this subrogation may not, under any c…
1. Customs representatives are responsible for the customs operations carried out by them.2. The penalties of imprisonment laid down by this Code shall apply to them only in the event of personal misc…
1. The competent public accounting officer may allocate refunds and sums deposited by the taxpayer to the payment of a debt due and payable, the recovery of which is his responsibility, provided that…
…ture and capacity of the apparatus or portions of apparatus that he has in his possession at his place of residence or elsewhere (1). (1) See Annex III, art. 350 quater III 1°.
Infringements of the provisions of the legislative or regulatory texts relating to the rum regime are established and prosecuted as in matters of indirect taxation.
…embers of each trade union or cooperative association are jointly and severally liable for all offences committed on the common premises. Professional syndicates or cooperative associations may, howev…
…which, according to custom, applies to products containing alcohol may only be manufactured, introduced into the national territory, transported, held with a view to sale, offered for sale or sold if…
…acquire free of charge or for a consideration, hire out or have repaired or transformed an appliance or parts of appliances suitable for the distillation, manufacture or pressing of eaux-de-vie or s…
…sion, stating the number, nature and capacity of his apparatus or portions of apparatus. The appliances are, where applicable, hallmarked. The appliances must remain sealed during periods when they ar…
Ministerial decrees determine the date and procedures for affixing meters approved by the administration (1) to distillation equipment used by professional distillers, by bouilleurs de cru or on their…
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