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Showing 3481–3490 of 26032 articles for “Art. CE 26-4-2017 n° 400441”
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…
Where the European Public Prosecutor's Office has exercised its jurisdiction, the competent Deputy European Public Prosecutor shall, as soon as possible, communicate to the customs administration all…
…claration or under cover of an itemised declaration not applicable to the goods presented, or by concealing the goods from inspection by the customs service; 2° Holding or transporting native gold wit…
…1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers in the exercise of the right of disclosure provided for in Article 65 or any behaviour that hin…
Natural persons guilty of the offences provided for in articles 414, 414-2 and 459 are liable to the following additional penalties:1° Prohibition, in accordance with the provisions ofarticle 131-27 o…
Any person who improperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amo…
A fine of 1,500 euros shall be imposed for obstructing access to, or the reading or seizure of, computerised records or documents, as referred to in b and c of 2 of Article 64, in cases other than tho…
…nArticle L. 54-10-1 of the Monetary and Financial Code are presumed to be the direct or indirect proceeds of one of the offences referred to in Article 415 of this Code when the material, legal or fin…
…ion, the amount due in respect of the late payment interest referred to in I of this article is reduced by 50%. If the taxpayer requests such regularisation while an audit by the tax authorities is in…
For the purposes of this Code, all financial transactions carried out in France by or on behalf of natural and legal persons covered by Community regulations adopted pursuant to Article 215 of the Tre…
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