Key Benefits:
Prime Minister,
On the report of the Minister of Economy, Finance and Industry and the Minister Delegate to the Budget and State Reform, Government Spokesperson,
Due to the Customs Code, including: Article 114;
Due to the trade code;
Having regard to Decree No. 97-34 of 15 January 1997 concerning the deconcentration of administrative decisions As amended by Decree No. 97-1205 of 19 December 1997;
Having regard to Decree No. 97-1195 of 24 December 1997 for the application of 2 ° of Article 2 of Decree No. 97-34 of 15 January 1997 concerning the deconcentration of decisions Individual administrative staff reporting to the Minister of Economy, Finance and Industry, as amended by Decree No. 2006-532 of 11 May 2006;
The Council of State (Finance Section) heard,
Clipping:
In order to benefit from the exemption provided for in paragraph 1 bis of Article 114 of the Customs Code, the applicant shall file with the regional customs revenue customs and indirect rights of attachment a declaration Certifying that it meets the requirements for the Exemption.
I. -The Regional Director of Customs and Indirect Rights shall decide on the application and shall notify the applicant accordingly by registered letter with notice of receipt within two months of receipt of the request by the administration
II. -In Article 6 of the aforementioned decree of 24 December 1997, it is added an 8 ° thus written:
" 8 ° Decisions concerning requests for exemption under paragraph 1 bis of Article 114 of the Customs Code. "
As soon as it no longer meets any of the conditions required for the exemption, the beneficiary shall inform the regional revenue of customs and indirect rights Attachment.
Where the beneficiary no longer complies with the accounting obligations listed in Article 1 or is the subject of a registration not Of the Treasury or Social Security privilege, the regional receiver shall, by registered letter with notice of receipt, continue to regularize its situation within 30 days of the receipt of the notice of formal notice. In the absence of regularization within this period, the Regional Director of Customs and Indirect Rights shall repeal the exemption. This decision shall be notified to the beneficiary by registered letter with notice of receipt.
Where the beneficiary is the subject of a procedure for reorganization or liquidation, the right to the exemption shall cease from the date of the Judgment opening the procedure.
The Minister of Economy, Finance and Industry and the Minister for the Budget and State Reform, Government Spokesperson, shall each be responsible for the execution of the This Order, which shall be published in the Official Journal of the French Republic.
Done at Paris, June 27, 2006.
Dominique de Villepin
By the Prime Minister:
The Minister delegated to the
budget and state reform,
Government Spokesperson,
Jean-François Copé
The Minister of Economy,
Finance and Industry,
Thierry Breton
