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Showing 141–150 of 329 articles for “Art. XII”
Action by the customs authorities in respect of customs offences is time-barred in the same way and under the same conditions as public action in respect of ordinary offences. In the case of contraven…
In customs matters, customs officers may issue all writs and other legal documents that bailiffs are accustomed to issuing; they may, however, use any bailiff they see fit, in particular for the sale…
Guarantors are obliged, in the same way as the principal debtors, to pay the duties and taxes, financial penalties and other sums owed by the debtors whom they have guaranteed.
The police courts hear customs offences and all customs matters raised by way of exception.
1. Proceedings arising from customs offences recorded in a seizure report shall be brought before the competent court in accordance with the provisions of the Code of Criminal Procedure.2. Disputes re…
The digital procedural file provided for in the second paragraph of I of Article 801-1 is made up of the documents mentioned in the first paragraph of this article received, drawn up or converted by t…
An electronic signature shall be validly affixed only by the use of a process that enables the signatory to be identified, guarantees the link between the signature and the document to which it relate…
The electronic seal may be used, under the condition laid down by Article D. 589-2, in place of the electronic signature provided for in article D. 589-3, including where it is affixed after a handwri…
A handwritten signature collected in digital form is affixed by means of a technical device, after the signatory has become aware of the document in digital format. It is validly affixed only if, subs…
The electronic signature and the handwritten signature collected in digital form constitute signature processes in digital form within the meaning of the third paragraph of I of Article 801-1 . Where…
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