I. – The financial administrations shall communicate to the administrations of the other Member States, at their request, any information that is likely to be relevant for the recovery of the debts mentioned in 1° to 3° of II of Article 349 ter, with the exception of that which could not be obtained for the recovery of their own debts of the same nature on the basis of the legislation…
Officials of the administrations of the other Member States of the European Union, duly authorised by the requesting authority by means of a written mandate and authorised by the French administration, may, in accordance with the procedures laid down by decree in the Conseil d’Etat: 1° Be present in the offices where the officials carry out their duties; 2° Attend administrative proceedings conducted on French territory; 3° Question taxpayers and…
Officials of the administrations of the other Member States, duly authorised by the requesting authority through a written mandate and authorised by the French administration, may assist the administration’s agents in the context of legal proceedings initiated in France.
Any dispute relating to the recovery of sums in application of this code must be addressed to the accounting officer responsible for recovery within two months of notification of the debt recovery action or the decision to allocate or transfer an asset. The accounting officer will make a decision within two months of receipt of the objection. On receipt of the accounting officer’s decision or on expiry of the period…
The customs administration is authorised to settle with persons prosecuted for customs offences or for infringement of the laws and regulations relating to financial relations with foreign countries, subject to the application of the following provisions: a) when no legal action has been taken, transactions exceeding the limits of competence of the external services of the customs administration must be submitted for an opinion to the tax, customs and foreign…
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 contraventions, the customs administration’s action is time-barred after three years, under the same conditions.
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 Articles 236 to 239 of the Community Customs Code, shall be submitted to the administration within the time limits and under the conditions laid down by decree of the Conseil d’Etat. The competent administrative authority…
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 purchaser.
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 refund referred to in Article 352 may only relate, without prejudice to the provisions of Article 352a, to the period after 1 January of the second year preceding that in which the decision…
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 tax base, the control and the collection of the tax can only relate to a period after 1st January of the second year preceding the year during which the existence of the…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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