Information for governments and traders

Section 178 of the Fiscal Code in conjunction with the ordinance on customs costs

Explanatory website

Various specialised regulations deal with prohibitions and restrictions. The websites references provide the list of them per topic

Section 377 ff. of the Fiscal Code (Provisions on administrative fines)

Section 355 ff. of the Fiscal Code; Section 40 ff. of the Code of Procedure for Fiscal Courts

Act which regulates the organization and the government of the Fiscal Courts and the legal procedure.
Explanatory website

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