Newsletters

No. 59 August–October 2025 (English)

  • OUR NEWS
  • ROAD TRANSPORT – SHIPMENT EQUAL TO OR GREATER THAN 3 TONNES – SEALED CONTAINER – FAILURE TO SECURE LOAD – CARRIER'S EXEMPTION FROM LIABILITY
  • ROAD TRANSPORT – ANCILLARY OR NON-ANCILLARY NATURE OF HANDLING OPERATIONS – APPLICABLE TIME-BAR
  • ROAD TRANSPORT – PERIODIC CHECKS ON TACHOGRAPHS – TIMELY APPLICATION OF PENALTIES
  • AUTOMATIC REFUND OF CUSTOMS DUTIES
  • VAT – HIDDEN EXPORT
  • VAT – REDUCED RATE – IDENTIFICATION OF GOODS USING THE COMBINED CUSTOMS NOMENCLATURE
  • ■ VAT – ‘MARGIN SCHEME’
  • EXCISE DUTIES – FICTITIOUS DELIVERIES OF PETROLEUM PRODUCTS

4 November 2025

No. 58 June-July 2025 (English)

  • OUR NEWS
  • TRANSPORT BY ROAD - NO EFFECT ON INTERRUPTING THE LIMITATION PERIOD OF A SETTLEMENT OFFER MADE WITHOUT ACKNOWLEDGEMENT OF LIABILITY
  • CUSTOMS VALUE - THE VALUATION OF IMPORTED GOODS UNDER PROVISIONAL VALUES
  • VAT – EXEMPTION ON SMALL SHIPMENTS”
  • VAT – INTERACTION WITH THE ‘RETURN SYSTEM’
  • VEHICLE’S SEARCHES RIGHT AND ‘FREE HEARING’
  • RESPECT FOR THE ‘RIGHT TO BE HEARD’ IN CUSTOMS CRIMINAL PROCEEDINGS – CRITERION OF ‘GOOD FAITH’ – NO ‘CONDITIONAL SENTENCING’ FOR THE CUSTOMS FINES

16 July 2025

n° 57 – March – May 2025

  • OUR NEWS
  • TRANSPORT UNDER CMR - EXEMPTION FROM THE ROAD HAULIER'S LIABILITY IN THE EVENT OF SCRATCHES ON UNPACKED VEHICLES
  • REMISSION OF CUSTOMS DUTIES - PREFERENTIAL ORIGIN
  • THE PROTECTION OF "LEGITIMATE EXPECTATIONS”
  • TARIFF CLASSIFICATION - AROMATIC EXTRACTS
  • ENERGY TAXATION - EXEMPTION FOR ENERGY PRODUCTS USED ON EU INLAND WATERWAYS
  • TOBACCO / ALCOHOL EXCISE DUTY - Territorial competence to recover excise duties
  • TOBACCO / ALCOHOL EXCISE DUTY - Person liable for excise duty in France
  • CROSS-BORDER TRANSFER OF WASTE
  • VISITING RIGHTS AND RIGHT OF CUSTOMS DETENTION
  • Case-law about the new legislation on visiting rights
  • Customs detention - possession of "cultural goods
  • CONTROL OF ACTS OF THE EUROPEAN PUBLIC PROSECUTOR'S OFFICE
  • PRESCRIPTION - APPLICATION OF COUNCIL REGULATION NO. 2988/95 OF 18 DECEMBER 1995

12 May 2025

Newsletter Godin Associés n° 48 – May-June 2023

  • LA LETTRE D'INFORMATION EN BREF
  • PROCEDURE PENALE DOUANIERE – NOTION DE « BONNE FOI »
  • PROPRIETE INTELLECTUELLE – PROCEDURE DE SAISIE CONTREFAÇON
  • REGULARISATION DE MARCHANDISES EXCEDENTAIRES OMISES LORS DU DEDOUANEMENT
  • CLASSEMENT TARIFAIRE
  • FISCALITE ENVIRONNEMENTALE – « POUSSIERES TOTALES EN SUSPENSION »

14 June 2023

n° 47 March-April 2023

  • NOS ACTUALITES
  • PROCEDURE CONTRADICTOIRE DOUANIERE
  • PROCEDURE CONTRADICTOIRE – COMMUNICATION DU DOSSIER – CONTRIBUTIONS INDIRECTES
  • REMISE DE LA DETTE DOUANIERE
  • DROITS DES SOCIETES CAUTIONS DES DETTES DOUANIERES
  • TVA – REGIME DES LIVRAISONS INTRACOMMUNAUTAIRES – DELAI POUR PRODUIRE LES PREUVES DE TRANSPORT
  • CLASSEMENT TARIFAIRE

14 June 2023

n° 46 – January-February 2023

  • NOS ACTUALITES
  • LOI DE FINANCES POUR 2023
  • PROCEDURE D’ENQUETES – RESPECT DU CONTRADICTOIRE
  • PROCEDURES – POUVOIRS ET DEVOIRS DU JUGE DANS LA FIXATION DES SANCTIONS DOUANIERES
  • FISCALITE ENERGETIQUE – DELAI POUR PRESENTER DES DEMANDES DE REDUCTION FISCALE
  • ACTUALITES DU CLASSEMENT TARIFAIRE
  • REMISE ET NON-RECOUVREMENT DE LA DETTE DOUANIERE

14 January 2023