Title XII: Litigation and recovery

Debts of all kinds established and recovered by the customs administration are the subject of a notice of recovery subject, if necessary, to referral to the judicial judge. The collection notice is issued and made enforceable by the administrative authority designated by decree, in accordance with the procedures set out in articles L. 212-1 and L. 212-2 of the Code des relations entre le public et l’administration. The notice of…

The fines, penalties and forfeitures in value provided for by the codes, laws and regulations that the customs administration is responsible for enforcing when they are handed down by a court are recovered by the public finance administration in the same way as criminal fines, without prejudice to the jurisdiction of the Agency for the Management and Recovery of Seized and Confiscated Assets provided for inarticle 707-1 of the Code…

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.