RESEARCH AND OFFENSES Revenue Recognition
LexInter | September 3, 2002 | 0 Comments

RESEARCH AND OFFENSES Revenue Recognition

Article L226-2
In addition to the officers and agents of the judicial police acting within the framework of the provisions of the Code of Criminal Procedure, are empowered to carry out the checks provided for in this chapter and to investigate and record violations of the provisions of this Title and those adopted for its application:
1 ° The agents mentioned in article L. 514-5;
2 ° Civil servants and agents, commissioned for this purpose and sworn in under the conditions provided for by decree of the Council of State, belonging to the State services responsible for the environment, industry, equipment, transport , the sea, agriculture, competition, consumption and the repression of fraud,
3 ° Customs officers;
4 ° Engineers and technicians from the central laboratory and health inspectors from the police headquarters.
Article L226-3
The officials and agents designated in Article L. 226-2 have access to the premises, installations and enclosed spaces adjoining them, excluding homes and parts of the premises serving as domicile. These agents can only access these premises or facilities between 8 a.m. and 8 p.m. or at any time when they are open to the public or when an activity or operation that they are responsible for controlling is in progress. .
These agents may request the communication of any useful document or document, take a copy thereof, and collect, upon summons or on site, the information and justifications necessary for the accomplishment of their mission.
The public prosecutor is informed in advance of the operations envisaged with a view to investigating offenses. He can oppose these operations.
Article L226-4
I. – Within the framework of the operations provided for in Article L. 226-3, the agents designated in Article L. 226-2 may:
1 ° Take samples or carry out measurements with a view to analyzes or testing;
2 ° Record during the time necessary to carry out the controls the goods likely to be not in conformity with the provisions of this title or with those taken for its application.
II. – This deposit can only be made with the authorization of the president of the tribunal de grande instance in whose jurisdiction the places of detention of the disputed goods or of the magistrate delegated for this purpose are located.
III. – This magistrate is seized on request by the agents mentioned in article L. 226-2. He rules within twenty-four hours.
IV. – The president of the tribunal de grande instance verifies that the deposit request submitted to him is justified: this request contains all the information likely to justify this measure.
V. – The deposit measure cannot exceed fifteen days. In the event of particular difficulties related to the examination of the goods in question, the president of the tribunal de grande instance may renew the measure for the same duration by a reasoned order.
VI. – The consigned goods are left at the charge of their holder.
VII. – The president of the tribunal de grande instance can order the release of the deposit measure at any time. This release is of right in all cases where the authorized agents noted the conformity or the bringing into conformity of the goods consigned.
Article L226-5
Breaches of the provisions of this title and of the texts adopted for its application are recorded by reports which are authentic until proven otherwise. The minutes are sent, under penalty of nullity, within five days of their closure, to the public prosecutor. A copy is given to the interested party within the same period.

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