A. - Limitation period against debtors.

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…

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 to represent them, if there were still instances subsisting for the instructions and judgements of which the said registers and documents were necessary.