#2014-1395Decree No. 2014-1395 on the Procedures for Reimbursing Certain Duties and Taxes Collected by Customs Administration
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The law outlines the procedures for the reimbursement of certain duties and taxes collected by the French customs administration. It specifies the timelines for submitting refund requests, detailing the necessary documentation and conditions for various categories of claimants. Key provisions include the acknowledgment of receipt for requests and guidance on addressing incomplete submissions, ensuring clear communication between the administration and the claimants.
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Key Changes
- Establishes clear deadlines for submitting reimbursement requests related to customs duties and taxes.
- Clarifies documentation requirements and allows for the rectification of incomplete applications.
- Abrogates previous decrees related to specific tax reimbursements, streamlining the processes.
Obligations
What this law requires
Submit reimbursement requests to the regional customs director no later than December 31 of the second year following the year of duty or tax payment
Include in reimbursement requests: (a) identification of the duty or tax concerned; (b) statement of means and conclusions of the claimant; (c) signature of claimant or authorized representative
Accompany reimbursement requests with all documents justifying the claimed amount
Submit requests for energy product tax reimbursement by December 31 of the second year following the year of invoice issuance for the energy product purchase
Submit requests for general tax on polluting activities reimbursement by December 31 of the second year following the year of export, shipment, bunkering delivery, or product use documentation