tolling of prescription

The damages prescription refers to the time period after which claims arising from a caused damage can no longer be brought to court. It governs the s...

Prescription of charges is the period after which public charges (taxes, duties, fees) can no longer be claimed; the state's right to collect those ch...

The legally defined period within which the tax authorities may assess, collect, or refund import VAT; after this period, claims for import VAT become...

It denotes the statutory limitation period during which customs authorities can assert claims for import taxes (customs duties and/or import VAT); aft...

Seafreight prescription refers to the legally defined time period within which claims arising from sea transport (e.g., against carriers or shippers) ...

The legal period after which customs authorities can no longer assess or collect customs duties, taxes or penalties related to a customs debt; after e...