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Showing 311–320 of 25519 articles for “Art. IV bis”
…on law, authorisation to take all appropriate precautionary measures against persons criminally or civilly liable, in order to guarantee customs debts of all kinds resulting from the said reports.2. T…
…sition on the assessment of a factual situation with regard to a tax text; the administration will give its opinion within a period of three months when it receives a written, precise and complete req…
…customs administration any information it obtains in the course of any legal proceedings which may give rise to a presumption that a customs offence has been committed or that any manoeuvre whatsoever…
Products subject to duties, taxes, surcharges or other charges, which are contained in imported goods, are subject to compensation taxes which are intended to balance the tax burden with similar produ…
The public accountant charges the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.
Customs officers may detain the goods referred to inarticle 38 (4) and (5) above, or goods likely to belong to one of the categories of goods listed in these same provisions, and possibly the vehicles…
The following shall be liable to a fine of €3,700:1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers…
…half of another, a commercial or industrial business or a commercial company;2° Suspension of the driving licence for a period of up to three years, or up to six years in the event of a repeat offence…
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…
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…
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