1. In addition to tax penalties, the courts shall order the payment of sums defrauded or improperly obtained. 2. Even when it does not pronounce a sentence, the criminal court is competent to rule on the provisions of article 369, paragraph 4 of this Code.
In all cases where a blatant customs offence is detected, the means of transport and the contested goods that are not liable to confiscation may, as security for the penalties incurred, be withheld until security is provided or the amount of the said penalties is deposited.
1. For the recovery of taxes of all kinds and assimilated taxes, confiscations, fines and restitutions provided for in this code, public accountants benefit from the Treasury’s lien provided for in article 1920 of the General Tax Code. This lien is exercised after the lien for legal costs and other privileged costs and the lessor’s lien provided for in article 2332 of the Civil Code, up to a limit of…
1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disclosed in accordance with the conditions set out in 2 to 5. 2. Publication is made at the request of the administration responsible for recovery. 3. Depending on the nature of the claim, registration may…
Producers, importers, refiners, distributors, wholesalers of mineral oils, derivatives and residues, as well as garage distributors and fuel retailers benefit, for the recovery of the part of their claim representing customs duties and taxes of all kinds on the energy products defined in article L. 312-3 of the code of taxes on goods and services, other than coal and natural gas defined respectively in articles L. 312-4 and L. 312-5…
1. Any natural or legal person who has paid, on behalf of a third party, duties, fines or taxes of any kind for which the Customs are responsible for recovery, shall be subrogated to the Customs’ lien, regardless of the recovery procedures applied by the Customs to the third party. 2. However, this subrogation may not, under any circumstances, be invoked against State administrations.
1. Customs judgements and rulings may be enforced by any legal means. 2. Articles 749 to 762 of the Code of Criminal Procedure are also applicable to fines and value confiscation ordered for customs offences and contraventions. 3 (paragraph repealed). 4. When an offender dies before having paid the fines, confiscations and other pecuniary sentences pronounced against him by final judgement, or stipulated in settlements or contentious submissions accepted by…
The administration is authorised not to make any payment by virtue of judgments contested by opposition, appeal or cassation, unless those in whose favour the said judgments have been rendered have first given good and sufficient security for the sums awarded to them.
When the release of objects seized for infringement of laws the enforcement of which is entrusted to the customs administration is granted by judgments against which an appeal is lodged, they shall only be handed over to those in whose favour the said judgments were rendered under good and sufficient security for their value. Goods whose entry is prohibited may never be released.
All seizures of the proceeds of duties, made in the hands of the tax collectors or in those of the parties liable to pay the administration, are null and void; notwithstanding the said seizures, the parties liable to pay are obliged to pay the sums they owe.
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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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