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 declared have not given rise to any observations. To this end, information, certificates, reports and other documents supplied or drawn up by the authorities of foreign countries may be validly used as evidence.
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 Prosecutor may bring it as an accessory action to the public prosecution. 3. In proceedings referred to customs officers pursuant to I and II of Article 28-1 of the Code of Criminal Procedure, the Public Prosecutor’s Office…
The judicial authority shall communicate to the customs administration any information it obtains in the course of any legal proceedings which may give rise to a presumption that a customs offence has been committed or that any manoeuvre whatsoever has been used for the purpose of, or with the result of, evading or compromising the recovery of duties or taxes provided for in this Code.
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 president of the judicial court order the confiscation of the objects liable to this penalty or, if it has not been possible to seize them, to order the payment of a sum equal to the value…
In accordance with the provisions of Article 696-111 of the Code of Criminal Procedure, when they relate to offences provided for in this Code, the alerts provided for in Article 24 of Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation in relation to the establishment of the European Public Prosecutor’s Office shall be sent to the Deputy European Public Prosecutor either directly or via the competent public…
Pursuant toArticle 696-113 of the Code of Criminal Procedure, where the European Public Prosecutor’s Office decides to exercise jurisdiction over offences provided for in this Code, the Deputy European Public Prosecutor may conduct investigations in accordance with the provisions of this Code. Within this framework, the Deputy European Public Prosecutor shall exercise all the powers conferred on the Public Prosecutor by this Code. The liberty and custody judge of the…
Once the European Public Prosecutor exercises his jurisdiction, or during the periods provided for in Article 27(1) of the aforementioned Council Regulation (EU) 2017/1939 of 12 October 2017: 1° By way of derogation from Article 343(2) of this Code, the action for the enforcement of tax penalties shall not be brought by the customs administration, but by the Deputy European Public Prosecutor; 2° The customs authorities may only settle, pursuant…
Where the European Public Prosecutor’s Office has exercised its jurisdiction, the competent Deputy European Public Prosecutor shall, as soon as possible, communicate to the customs administration all the information enabling the customs debt to be notified, pursuant to Articles 102 and 103 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code.
Debts of all kinds established and recovered by the customs administration are the subject of a notice of recovery subject, if necessary, to referral to the judicial judge. The collection notice is issued and made enforceable by the administrative authority designated by decree, in accordance with the procedures set out in articles L. 212-1 and L. 212-2 of the Code des relations entre le public et l’administration. The notice of…
The fines, penalties and forfeitures in value provided for by the codes, laws and regulations that the customs administration is responsible for enforcing when they are handed down by a court are recovered by the public finance administration in the same way as criminal fines, without prejudice to the jurisdiction of the Agency for the Management and Recovery of Seized and Confiscated Assets provided for inarticle 707-1 of the Code…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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