{"id":42154,"date":"2024-03-13T10:00:51","date_gmt":"2024-03-13T09:00:51","guid":{"rendered":"https:\/\/www.lh-lf.com\/?p=42154"},"modified":"2024-04-03T10:00:54","modified_gmt":"2024-04-03T08:00:54","slug":"jurisprudences-douanieres","status":"publish","type":"post","link":"https:\/\/www.lh-lf.com\/en\/jurisprudences-douanieres\/","title":{"rendered":"Jurisprudences douani\u00e8res"},"content":{"rendered":"<p>\ud83d\udea8De retour pour notre s\u00e9rie consacr\u00e9e aux <a class=\"app-aware-link\" href=\"https:\/\/www.linkedin.com\/feed\/hashtag\/?keywords=jurisprudencesdouani%C3%A8res&amp;highlightedUpdateUrns=urn%3Ali%3Aactivity%3A7170835996287119360\" target=\"_blank\" rel=\"noopener\" data-test-app-aware-link=\"\"><span class=\"visually-hidden\">hashtag<\/span><span aria-hidden=\"true\">#<\/span>jurisprudencesdouani\u00e8res<\/a> \u2696\ufe0f<\/p>\n<p>Ce mois-ci, encore de tr\u00e8s bons arr\u00eats dont nous avons assur\u00e9 la s\u00e9lection et les commentaires pour l\u2019indispensable <a class=\"app-aware-link\" href=\"https:\/\/www.linkedin.com\/company\/odasce\/\" target=\"_blank\" rel=\"noopener\" data-test-app-aware-link=\"\">ODASCE<\/a> \ud83e\udd1d Morceaux choisis :<\/p>\n<p>\u25b6\ufe0f En mati\u00e8re d\u2019accises, la jurisprudence rappelle, comme beaucoup de contr\u00f4les en cours, que le fond compte autant que la forme pour b\u00e9n\u00e9ficier des exon\u00e9rations \/ taux r\u00e9duits (Com., 24 janvier 2024, 21-19.998) \ud83c\udf7b<br \/>\n\u25b6\ufe0f En mati\u00e8re de proc\u00e9dure, plusieurs arr\u00eats rappellent l&rsquo;importance du respect de la proc\u00e9dure contradictoire et les modalit\u00e9s dans lesquelles elle doit s&rsquo;exercer (CA Rennes, 21 novembre 2023, n\u00b021-02.323)\u2696\ufe0f<br \/>\n\u25b6\ufe0f En mati\u00e8re de <a class=\"app-aware-link\" href=\"https:\/\/www.linkedin.com\/feed\/hashtag\/?keywords=risques&amp;highlightedUpdateUrns=urn%3Ali%3Aactivity%3A7170835996287119360\" target=\"_blank\" rel=\"noopener\" data-test-app-aware-link=\"\"><span class=\"visually-hidden\">hashtag<\/span><span aria-hidden=\"true\">#<\/span>risques<\/a>, les sanctions p\u00e9nales et douani\u00e8res visant un m\u00eame fait peuvent se cumuler sans violer le principe\u00a0non bis in idem\u00a0si les sanctions prononc\u00e9es ne d\u00e9passent pas le montant le plus \u00e9lev\u00e9 de l\u2019une des sanctions encourues (Crim., 10 janvier 2024, 22-85.721)\ud83d\ude31<\/p>\n<p>Merci \u00e0 notre <a class=\"app-aware-link\" href=\"https:\/\/www.linkedin.com\/feed\/hashtag\/?keywords=dreamteam&amp;highlightedUpdateUrns=urn%3Ali%3Aactivity%3A7170835996287119360\" target=\"_blank\" rel=\"noopener\" data-test-app-aware-link=\"\"><span class=\"visually-hidden\">hashtag<\/span><span aria-hidden=\"true\">#<\/span>dreamteam<\/a> <a id=\"ember37\" class=\"ember-view\" href=\"https:\/\/www.linkedin.com\/in\/tiphaine-bernard-704b8058\/\" target=\"_blank\" rel=\"noopener\">Tiphaine BERNARD<\/a> <a id=\"ember38\" class=\"ember-view\" href=\"https:\/\/www.linkedin.com\/in\/augustin-motte-6b105b146\/\" target=\"_blank\" rel=\"noopener\">Augustin Motte<\/a> <a id=\"ember39\" class=\"ember-view\" href=\"https:\/\/www.linkedin.com\/in\/stanislas-roquebert-a3307482\/\" target=\"_blank\" rel=\"noopener\">Stanislas Roquebert<\/a> <a id=\"ember40\" class=\"ember-view\" href=\"https:\/\/www.linkedin.com\/in\/nour-zourgui-a2045011b\/\" target=\"_blank\" rel=\"noopener\">Nour Zourgui<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udea8De retour pour notre s\u00e9rie consacr\u00e9e aux hashtag#jurisprudencesdouani\u00e8res \u2696\ufe0f Ce mois-ci, encore de tr\u00e8s bons arr\u00eats dont nous avons assur\u00e9 la s\u00e9lection et les commentaires pour l\u2019indispensable ODASCE \ud83e\udd1d Morceaux choisis : \u25b6\ufe0f En mati\u00e8re d\u2019accises, la jurisprudence rappelle, comme beaucoup de contr\u00f4les en cours, que le fond compte autant que la forme pour b\u00e9n\u00e9ficier [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":42157,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[58,19],"tags":[],"class_list":["post-42154","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-douanes","category-droit-douanier"],"_links":{"self":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/posts\/42154","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/comments?post=42154"}],"version-history":[{"count":0,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/posts\/42154\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/media\/42157"}],"wp:attachment":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/media?parent=42154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/categories?post=42154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/tags?post=42154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}