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Showing 271–280 of 329 articles for “Art. XII”
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…
1. Claims for the refund of duties and taxes levied by the customs administration, claims for the payment of rents and claims for the return of goods, with the exception of claims made pursuant to Art…
The administration is discharged vis-à-vis the debtors, three years after each expired year, from the custody of the registers of receipts and other documents of the said year, without being obliged t…
The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…
Subject to article 354 bis, the administration's right of recovery is exercised within a period of three years from the chargeable event. The limitation period is interrupted by the notification of a…
An action for damages based on the non-conformity of the rule of law that has been applied with a higher rule of law or a claim for damages resulting from a fault committed in the determination of the…
When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…
For the application of articles 354 to 354 ter, customs officers shall use the powers provided for in this Code, even if the limitation period provided for in article 351 has expired.
The procedures for exercising the right of suspected or accused persons to the assistance of an interpreter and to the translation of documents essential to the exercise of their defence provided for…
…on the common organisation of the markets in agricultural products for the products defined in Part XII of Annex I to that Regulation;7° The provisions of Articles 1 to 8 and Article 20 of Regulation…
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