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Showing 1681–1690 of 34678 articles for “Art. CE 27-3-2020 n° 428234”
Where a person has unduly paid national duties and taxes recovered in accordance with the procedures of this Code, he may obtain reimbursement, unless the duties and taxes have been passed on to the p…
The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…
…l and the collection of the tax can only relate to a period after 1st January of the second year preceding the year during which the existence of the claim was revealed to the claimant.
…a court decision, the action for refund referred to in Article 352 may only relate, without prejudice to the provisions of Article 352a, to the period after 1 January of the second year preceding tha…
For the application of articles 354 to 354 ter, customs officers shall use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.
Approval may be withdrawn in the manner and after the consultations provided for in articles R. 5213-27 and R. 5213-28. The managing institution is then given the opportunity to present its observatio…
…4° Article L. 1111-8 is applicable as drafted in Order no. 2017-27 of 12 January 2017, with the exception of the last sentence of the third paragraph of I, and the references L. 1421-3 and L. 1435-7…
1. (a) As far as circumstances permit, seized goods and means of transport shall be taken to and deposited at the Customs office or post nearest to the place of seizure. Where there are several Custom…
1. Customs judgements and rulings may be enforced by any legal means. 2. Articles 749 to 762 of the Code of Criminal Procedure are also applicable to fines and value confiscation ordered for customs o…
1. When the offences referred to in articles 412, 1° to 5°, 414, 414-2 and 459 have been duly recorded by an official authorised for this purpose, the president of the judicial court may order, at the…
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