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Showing 1101–1110 of 45698 articles for “Art. Décret 81-255 du 3-3-1981”
…Alsace and Moselle and the reference to the title of master craftsman provided for by the article 3 du décret n° 98-247 relatif à la qualification artisanale et au secteur des métiers et de l'artisana…
…hem to the lawyer representing him or her. The summons also informs the accused that the fixed procedural fee due pursuant to 3° of article 1018 A of the General Tax Code may be increased if he does n…
…ns or deficiencies in taxation constituting offences whose purpose or result is the non-recovery of duties or taxes, revealed by legal proceedings or by proceedings before the administrative courts, m…
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…
…e notification of a customs report, until the tenth year following the year in respect of which the duties are due.
…tion 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.
When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…
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.
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…
…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 offences and contravent…
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