Chapter II: Proceedings and recovery

I.-When the taxpayer has applied a tax law according to the interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of the operations constituting the chargeable event, it may not declare by way of a notice of assessment and recover the duties and taxes collected according to the terms of this code, by arguing a different interpretation….

Public accountants may serve the debtor with a formal notice to pay for the recovery of debts for which they are responsible, under the conditions provided for in Article L. 257 of the Book of Tax Procedures. By way of derogation from the same article L. 257, for debts recovered in accordance with the provisions of the present code, the challenge is made under the conditions set out in article…

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 out in Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code. The Regional Director of Customs will rule on the dispute within six months of receipt. In the case of an application…

Within two months of receiving the response from the Regional Director of Customs or, in the absence of a response, on expiry of the six-month period provided for in the previous article, the taxpayer may refer the matter to the judicial court. Such referral suspends the limitation period referred to in article 351 until a final court decision has been reached.

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 accompanied by guarantees intended to ensure recovery of the disputed debt. These guarantees take the form of a bond or a deposit. They may also take the form of securities, mortgages or pledges…

Any challenge to the decisions of the accounting officer of customs relating to the guarantees required of the person liable for payment may be brought, within fifteen days of notification of the reply from the accounting officer of customs or the expiry of the period allowed for replying, before the president of the judicial court, ruling in summary proceedings. The president, on receipt of a simple written request, shall give…

With regard to the guarantee and recovery of debts governed by this code, the customs accounting officer may delegate his signature to agents under his authority, with at least the grade of controller, for the exercise of the powers he holds under articles 345 ter, 348, 349 quinquies, 349 nonies, 379 bis, 387 bis and 388 of this code, the code of civil enforcement procedures, the provisions of the commercial…