If the taxpayer so requests in his dispute, he may be authorised to defer payment of the debt until the dispute has been resolved. The deferment of payment is granted to the taxpayer if the dispute is accompanied by guarantees intended to ensure recovery of the disputed debt. These guarantees take the form of a bond or a deposit. They may also take the form of securities, mortgages or pledges…
Any challenge to the decisions of the accounting officer of customs relating to the guarantees required of the person liable for payment may be brought, within fifteen days of notification of the reply from the accounting officer of customs or the expiry of the period allowed for replying, before the president of the judicial court, ruling in summary proceedings. The president, on receipt of a simple written request, shall give…
With regard to the guarantee and recovery of debts governed by this code, the customs accounting officer may delegate his signature to agents under his authority, with at least the grade of controller, for the exercise of the powers he holds under articles 345 ter, 348, 349 quinquies, 349 nonies, 379 bis, 387 bis and 388 of this code, the code of civil enforcement procedures, the provisions of the commercial…
I. – For the purposes of this section, the requesting Member State means the Member State of the European Union which makes a request for assistance and the requested Member State means the Member State of the European Union to which the request is addressed. II. – The administration may request assistance from Member States of the European Union and is obliged to assist them in matters of recovery, notification…
The competent administration shall not be obliged to grant assistance to recover or take precautionary measures, to serve documents or judgments, including judicial documents or judgments, or to provide information where the request relates to claims that have been outstanding for more than five years. This time limit does not apply when an initial request has been made before this deadline. The time limit is calculated as follows: 1° When…
I. – The recovery of the debts mentioned in article 349 ter, the amount of which is greater than or equal to €1,500, and the taking of precautionary measures in respect of the aforementioned debts from Member States of the European Union are entrusted to the competent customs accounting officer. II – These claims are recovered in accordance with the procedures applicable to claims of the same nature arising on…
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…
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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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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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