Article 390
…articles 550 et seq. The summons informs the accused that he may be assisted by a lawyer of his choice or, if he so requests, by a court-appointed lawyer, whose costs will be borne by him unless he me…
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Showing 1671–1680 of 34522 articles for “Art. CE 31-3-2017 n° 395550”
…articles 550 et seq. The summons informs the accused that he may be assisted by a lawyer of his choice or, if he so requests, by a court-appointed lawyer, whose costs will be borne by him unless he me…
…for in articles 354 and 354a have elapsed, omissions or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, revealed by legal proceedings or…
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.
…n article L. 641-7, the liquidator shall submit at any time, at their request, and at least by 31 December each year, to the juge-commissaire and the procureur de la République a liquidation report in…
An application by an approved consumer protection association for it to be substituted for the rights of the applicant association pursuant to the provisions of Article L. 623-31 is made by way of inc…
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…
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