Loi du 14 novembre 1983 relative au recours judiciaire en cas de litige en matière de valeur en douane.

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Jurisdiction: Luxembourg
Instrument: Act or statute
Citation: http://data.legilux.public.lu/eli/etat/leg/loi/1983/11/14/n1/jo
Status: In force
Version: Undated source snapshot
Language: fr
Updated: 14 Nov 1983
Official source: View official record ↗

appeal procedure appeals case instruction customs valuation customs valuation disputes deadlines judgment procedure litigation

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About this statute

This preamble identifies the law and formally enacts it. A customs inspector’s decision on customs-value disputes can be appealed to the district court for the district where the customs office for the goods declaration is located. The appellant must file the appeal within 15 days after receiving notice of the challenged decision. Appeals, case instruction, and judgment follow the ordinary procedure used for commercial matters. The district court decides cases as a last resort.

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Provisions of Loi du 14 novembre 1983 relative au recours judiciaire en cas de litige en matière de valeur en douane.

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Part preamble

Preamble

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Preamble
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AI-assisted research summary: This preamble identifies the law and formally enacts it.

Le contenu de la version HTML du Journal officiel luxembourgeois est identique Ã la version PDF. Loi du 14 novembre 1983 relative au recours judiciaire en cas de litige en matiÃ¨re de valeur en douane. Nous JEAN, par la grÃ¢ce de Dieu, Grand-Duc de Luxembourg, Duc de Nassau; Notre Conseil d'Etat entendu; De l'assentiment de la Chambre des DÃ©putÃ©s; Vu la dÃ©cision de la Chambre des DÃ©putÃ©s du 19 octobre 1983 et celle du Conseil d'Etat du 27 octobre 1983 portant qu'il n'y a pas lieu Ã second vote; Avons ordonnÃ© et ordonnons: â

1 er
Art. 1 er .
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AI-assisted research summary: A customs inspector’s decision on customs-value disputes can be appealed to the district court for the district where the customs office for the goods declaration is located.

Art. 1 er . La dÃ©cision rendue, en application de l'article 213 de la loi gÃ©nÃ©rale sur les douanes et accises, par l'inspecteur des douanes compÃ©tent en matiÃ¨re de litiges concernant la valeur en douane est susceptible d'appel Ã porter devant le tribunal d'arrondissement du ressort dans lequel est situÃ© le bureau de douane oÃ¹ la dÃ©claration des marchandises a Ã©tÃ© faite. â
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Art. 2.
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AI-assisted research summary: The appellant must file the appeal within 15 days after receiving notice of the challenged decision.

Art. 2. L'appel doit Ãªtre introduit dans les quinze jours suivant le jour de la rÃ©ception par l'appelant de la notification de la dÃ©cision attaquÃ©e. â
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Art. 3.
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AI-assisted research summary: Appeals, case instruction, and judgment follow the ordinary procedure used for commercial matters.

Art. 3. L'introduction de l'appel, ainsi que l'instruction et le jugement de l'affaire se font selon la procÃ©dure ordinaire prÃ©vue en matiÃ¨re commerciale. â
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Art. 4.
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AI-assisted research summary: The district court decides cases as a last resort.

Art. 4. Le tribunal d'arrondissement statue en dernier ressort. â
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Art. 5.
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AI-assisted research summary: Parties may file a cassation appeal against district court decisions, following the cases, deadlines, and formal requirements used for civil and commercial cassation appeals.

Art. 5. Un recours en cassation est ouvert aux parties contre les dÃ©cisions du tribunal d'arrondissement dans les cas, les dÃ©lais et suivant les formes prÃ©vus pour les pourvois en matiÃ¨re civile et commerciale. En cas de cassation donnant lieu Ã un nouvel examen du fond, l'affaire est renvoyÃ©e, pour Ãªtre instruite et jugÃ©e Ã nouveau, devant une autre juridiction de mÃªme nature que celle dont le jugement a Ã©tÃ© cassÃ©. Mandons et ordonnons que la prÃ©sente loi soit insÃ©rÃ©e au MÃ©morial pour Ãªtre exÃ©cutÃ©e et observÃ©e par tous ceux que la chose concerne. Le Ministre des Finances, Jacques Santer Le Ministre de la Justice, Colette Flesch ChÃ¢teau de Berg, le 14 novembre 1983. Jean Doc. parl. nÂ° 2701, sess. ord. 1982-1983.

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