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Showing 311–320 of 36851 articles for “Art. L. 145-34”
The president reads out the questions to be answered by the court and jury. This reading is not obligatory when the questions are asked in the terms of the committal order or if the accused or his def…
…as mastered a language or method of communicating with the deaf to assist him or her during the trial. The latter shall take an oath to assist the justice system in honour and conscience. The presiden…
During the examination, the magistrates and jurors may take note of anything they consider important, either in the evidence of witnesses or in the defence of the accused, provided that the proceeding…
1. On importation, customs duties are levied according to the origin of the goods, except where special provisions for the granting of preferential tariffs are laid down by international commitments i…
If the taxpayer so requests in his dispute, he may be authorised to defer payment of the debt until the dispute has been resolved. The deferment of payment is granted to the taxpayer if the dispute is…
All offences and contraventions provided for by the customs laws may be prosecuted and proven by all legal means even if no seizure has been made within or outside the customs radius or if the goods d…
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…
1. The action for the enforcement of sentences shall be brought by the Public Prosecutor. 2. The action for the enforcement of tax penalties shall be brought by the Customs Administration; the Public…
Where an entry of forgery has not been made within the time limit and in accordance with the forms set out in article 339 above, the case shall be investigated and judged without regard to this.
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