#2008-860Ordinance No. 2008-860 on Adjustment of Customs Legislation for Mayotte and Saint-Pierre-et-Miquelon
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This ordinance updates the customs laws for Mayotte and Saint-Pierre-et-Miquelon. It broadens the authority of customs officers in these regions, allowing them to access documents in physical or electronic form during their duties. The ordinance also aligns fiscal interpretation practices and updates currency values from francs to euros in various articles.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Customs officers can now access documents in any form, including electronic.
- Currency values have been updated from francs to euros.
- The ordinance prevents the state from changing its fiscal interpretation retroactively in certain cases.
Obligations
What this law requires
Customs officers of category A or B (and category C when accompanied by A or B) must be authorized to access and seize documents in any physical or electronic format during customs duties in Mayotte
State administrations, territorial collectivities, state-conceded enterprises, and social security organizations must provide customs officers (minimum grade controller) with communication of service documents in any format when requested to establish taxes, without invoking professional secrecy
Category C customs officers exercising communication rights under Articles 42 and 43 must act only on written order from an inspector-level customs officer, which order must be presented to the relevant authorities or persons
Customs administration cannot assess and collect taxes by asserting a different interpretation than the one officially published in instructions or circulars at the time of the taxable event, if the taxpayer applied the text according to the published interpretation
Customs administration cannot assess and collect taxes by taking a different position on factual situations if it previously took a formal position on the same fiscal matter