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Showing 4871–4880 of 42551 articles for “Art. L 227-6”
…of a customs offence or used to commit a customs offence, where the prison sentence incurred is equal to or greater than two years, and where the needs of the investigation so require, customs officer…
The temporary detention order referred to in article 67 ter B may be appealed by the person to whom it is notified and, in the case of a different person, by the owner of the cash, before the presiden…
In the event of a traffic control, the taxpayer may only benefit from the written procedure provided for in article 67 D once he has guaranteed the amount of the tax due.
…greement of the Minister for Justice and the consent of the other Member State(s) concerned, the public prosecutor may authorise, for the purposes of a customs procedure, the creation of a special joi…
Customs officers may call upon any qualified person to carry out technical expert appraisals necessary for the performance of their duties and may submit to them objects, samples and documents useful…
The administration's period for taking action as provided for in article 354 is suspended from the date on which the reasons are sent, delivered or communicated orally to the person concerned, until t…
Following the taxpayer's oral or written observations, or if the taxpayer fails to respond to a written communication at the end of the thirty-day period provided for in Article 67 D, the tax authorit…
The following do not give rise to a prior exchange of views: 1° Decisions leading to the notification of offences provided for in this Code and decisions to carry out the checks provided for in Chapte…
In the event of the commission of a flagrant offence punishable by a prison sentence other than those provided for in this Code, customs officers may arrest the alleged offender with a view to handing…
On the occasion of the controls provided for in this Chapter, where there are indications that cash, within the meaning of Article 2(1)(a) of Regulation (EU) 2018/1672 of the European Parliament and o…
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