If the effects and papers of accountants are sealed, the revenue and other registers for the current year must not be sealed. The said registers are simply stopped and initialled by the judge, who hands them over to the acting revenue officer, who remains guarantor of them as the depositary of justice, and mention of this is made in the sealing report.
In the event of an indictment for the offence provided for in article 415 and in order to guarantee payment of the fines incurred, legal costs and confiscation, the president of the judicial court may order, at the request of the customs administration and after obtaining the opinion of the public prosecutor, at the advanced expense of the Treasury and in accordance with the procedures provided for in the code…
1. When the offences referred to in articles 412, 1° to 5°, 414, 414-2 and 459 have been duly recorded by an official authorised for this purpose, the president of the judicial court may order, at the request of the customs administration, in urgent cases, in view of the size of the sums to be secured, and in order to guarantee the payment of duties and taxes, fines and confiscations,…
Debts of any kind governed by this Code may be recovered by means of administrative seizure by third parties under the conditions set out in Article L. 262 of the French Tax Procedures Book.
1. The competent public accounting officer may allocate refunds and sums deposited by the taxpayer to the payment of a debt due and payable, the recovery of which is his responsibility, provided that the deposit was made in order to guarantee payment of this debt or that, since it no longer serves any purpose, it must be returned to the taxpayer. 2. The competent public accounting officer may also, with…
1. In the event of the seizure of means of transport whose release on bail or deposit has been offered by means of an official report and has not been accepted by the party, as well as in the event of the seizure of objects that cannot be kept without running the risk of deterioration, the liberty and custody judge of the judicial court in whose jurisdiction the property is…
1. In the event of the seizure of goods : -classified by law as dangerous or harmful, or the manufacture, trade or possession of which is unlawful ; -as well as goods intended for human or animal consumption but which cannot be sold pursuant to article 389 because they are unfit for consumption, or which cannot be kept without risk of deterioration; the liberty and custody judge of the judicial…
1. Confiscated or abandoned items are disposed of or destroyed by the customs department in accordance with the conditions laid down by order of the Minister of the Economy and Finance when the confiscation judgement has become final, or, in the event of a judgement by default, when provisional execution has been ordered by the confiscation judgement, or after ratification of the abandonment agreed by settlement. 2. However, judgments and…
1. In order to take account of the resources and expenses of debtors or other special circumstances in the case of those whose profession is to carry out customs formalities on behalf of others, total or partial remission of tax penalties imposed by the courts may be granted by the customs administration. 2. Applications for remission are investigated by the customs administration and submitted to the president of the court…
The administration may, taking into account the economic and social situation of the debtor, his good faith and the circumstances that led to the late payment, grant total or partial remission of the sums due in respect of the late payment interest referred to in article 440 bis and the increases provided for in this code.
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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
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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