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Showing 3141–3150 of 38229 articles for “Art. R 134-6”
Customs officers may, at any time, inspect goods, means of transport and persons in or moving around the following areas and places: 1° The land area within the customs radius defined in article 44 ;…
Customs officers may only take statements with a view to recognising objects discovered during the visit. Where a person concerned by the visit and suspected of having committed a customs offence is t…
Where there are serious indications that a person is carrying narcotics concealed in his or her body, customs officers may subject the person to medical screening tests after first obtaining the perso…
With the exception of those carried out in the places mentioned in 2° and 3° of article 60-1, excluding the surroundings of these places, visiting rights may only be implemented in the same place for…
Where the adversarial exchange takes place orally, the taxpayer is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of th…
As from the date of entry into force of the Convention signed in Schengen on 19 June 1990, customs officers vested with the duties of head of post or officials designated by them holding the grade of…
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
If the taxpayer asks to be notified in writing, the tax authorities will hand-deliver a signed copy or send the taxpayer by registered letter with acknowledgement of receipt or by electronic means, in…
In order to investigate and establish offences under this Code relating to tobacco, customs officials in categories A and B have access to information contained in the processing operations provided f…
A person in respect of whom there are plausible grounds for suspecting that he has committed or attempted to commit an offence and who is not placed in customs detention may only be heard on these fac…
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