Newsletters
- FINANCE ACT 2026
- Reform of the tax-free shopping operator regime
- Changes to the CIBS
- Transfer of recoveries of fines and taxes previously recovered by Customs accountants
- Changes to taxation on energy used for heating
- Recast of waste taxation
- Tax on small parcels
- Changes to Overseas « dock dues »
- OUR NEWS
- FINANCE ACT FOR 2026
- NEWS ON TRANSPORT LAW PROCEEDINGS
- “RIGHT TO BE HEARD” – INAPPLICABILITY OF THE PRINCIPLE TO TRADE RETALIATION MEASURES
- CONTROL OF SANCTIONS AGAINST RUSSIA
- CONTROL OF THE LEGALITY OF CIRCULARS
- TIME-LIMIT FOR THE ENFORCEMENT OF A CUSTOMS FINE
- REFUND OF CUSTOMS DUTIES
- TO OUR READERS
- OUR NEWS
- REGULATORY FOCUS - CONVENTIONAL AMICABLE EXPERTISE
- ROAD TRANSPORT – ACTUAL RECIPIENT NOT MENTIONED IN THE WAYBILL – PARTY TO THE TRANSPORT CONTRACT
- CUSTOMS VALUE – SUCCESSIVE SALES
- First case: rejection of the valuation based on the first sale
- Second case: valuation based on the first sale
- NON-PREFERENTIAL ORIGIN AND ANTI-DUMPING DUTY
- VAT – EXPORT – PROOF REQUIRED
- EXCISE DUTIES - CONCEPT OF TAXABLE PERSON
- PRESCRIPTION – REGULATION No. 2988/95
- 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
- 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
- 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
