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Showing 2221–2230 of 34522 articles for “Art. CE 31-3-2017 n° 395550”
Any challenge to the claim must be addressed to the authority that issued the assessment notice within three years of its notification, without prejudice to the time limits for remission of duties set…
Where the perpetrator of a customs offence dies before a final judgment or settlement has been reached, the Administration is entitled to bring an action against the estate with a view to having the p…
…nd stored in digital format under the conditions set out inArticle 801-1 of the Code of Criminal Procedure. The procedures for applying this article shall be specified by decree.
…rticle 65 above and, in general, those of investigations and questioning carried out by customs officers are recorded in the official report. 2. These reports shall state the date and place of the che…
Within two months of receiving the response from the Regional Director of Customs or, in the absence of a response, on expiry of the six-month period provided for in the previous article, the taxpayer…
…by an official of the customs or of any other administration.2. Those who establish a customs offence have the right to seize all objects liable to confiscation, to retain the shipments and all other…
…e name, capacity and address of the persons seizing the goods and of the person in charge of the proceedings; the nature and quantity of the goods seized; the presence of the accused at the descriptio…
…his Code commits, within five years of a settlement or conviction that has become final, a new offence falling within the scope of the penalties provided for by the aforementioned articles, the maximu…
…sters are simply stopped and initialled by the judge, who hands them over to the acting revenue officer, who remains guarantor of them as the depositary of justice, and mention of this is made in the…
In all cases where a blatant customs offence is detected, the means of transport and the contested goods that are not liable to confiscation may, as security for the penalties incurred, be withheld un…
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