\ud83d\udea8Droits de la d\u00e9fense lors de la proc\u00e9dure douani\u00e8re\u00a0: un \u00e9quilibre fragile dans le respect du principe du contradictoire\u00a0\ud83d\udea8<\/p>\n
\ud83d\udd0d\u00a0La Cour de cassation rappelle dans 2 arr\u00eats r\u00e9cents, en se fondant sur le principe du contradictoire, que\u00a0l’administration des hashtag<\/span>#<\/span>douanes<\/a> doit:<\/p>\n \u25b6\ufe0f\u00a0Pr\u00e9ciser les r\u00e9f\u00e9rences des documents et les informations sur lesquels elle fonde sa d\u00e9cision de notification de la dette douani\u00e8re\u00a0\ud83d\udcdd<\/p>\n \u25b6\ufe0f R\u00e9pondre aux observations de la soci\u00e9t\u00e9 (a minima dans son PV de notification d’infraction), le juge du fond devant quant \u00e0 lui v\u00e9rifier si l\u2019administration a r\u00e9pondu \ud83d\udec3<\/p>\n \ud83d\udca1\u00a0Ces deux arr\u00eats rappellent l\u2019\u00e9quilibre fragile du respect du principe du contradictoire, et on peut regretter que la Cour n’aille pas plus loin pour garantir ce principe plein et entier en pr\u00e9cisant que les \u00e9l\u00e9ments de r\u00e9ponse doivent \u00eatre directement adress\u00e9s avant la notification dans une communication sp\u00e9cifique pour permettre aux soci\u00e9t\u00e9s notifi\u00e9es de comprendre, anticiper et \u00e9ventuellement r\u00e9pondre \u00e0 la hashtag<\/span>#<\/span>douane<\/a>…esp\u00e9rons que cela finisse par arriver\u2757\ufe0f<\/p>","protected":false},"excerpt":{"rendered":" \ud83d\udea8Droits de la d\u00e9fense lors de la proc\u00e9dure douani\u00e8re\u00a0: un \u00e9quilibre fragile dans le respect du principe du contradictoire\u00a0\ud83d\udea8 \ud83d\udd0d\u00a0La Cour de cassation rappelle dans 2 arr\u00eats r\u00e9cents, en se fondant sur le principe du contradictoire, que\u00a0l’administration des hashtag#douanes doit: \u25b6\ufe0f\u00a0Pr\u00e9ciser les r\u00e9f\u00e9rences des documents et les informations sur lesquels elle fonde sa d\u00e9cision de […]<\/p>\n","protected":false},"author":3,"featured_media":47342,"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],"tags":[],"class_list":["post-47339","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-douanes"],"_links":{"self":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/posts\/47339","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=47339"}],"version-history":[{"count":0,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/posts\/47339\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/media\/47342"}],"wp:attachment":[{"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/media?parent=47339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/categories?post=47339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lh-lf.com\/en\/wp-json\/wp\/v2\/tags?post=47339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}