translate English to French: In the case referred to in Article 114(1)(a), the debtor shall be: (a) (b) the person who removed the goods from the common transit procedure, any persons who participated in such removal and who were aware or should reasonably have been aware that the goods were being removed from the common transit procedure, any persons who acquired or held the goods in question and who were aware or should reasonably have been aware at the time of acquiring or receiving the goods that they had been removed from the common transit procedure, and the principal.
Dans le cas visé à l’article 114, paragraphe 1, point a), le débiteur est: a) b) la personne qui a soustrait la marchandise au régime de transit commun; les personnes qui ont participé à cette soustraction en sachant ou en devant raisonnablement savoir qu’il s’agissait d’une soustraction de la marchandise au régime de transit commun; celles qui ont acquis ou détenu la marchandise en cause et qui savaient ou devaient raisonnablement savoir au moment où elles ont acquis ou reçu cette marchandise qu’il s’agissait d’une marchandise soustraite au régime de transit commun; ainsi que le principal obligé.