Article 1741
Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes r…
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Showing 61–70 of 4802 articles for “Art. 17 Sept. 2015”
Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes r…
…n deadline.2. Late payment interest ceases to be deducted when the increase provided for in Article 1730 is applicable.3. Where Article 1728 is applied, the calculation of the late payment interest is…
…le R. 321-3 is applicable in the Wallis and Futuna Islands in the version resulting from Decree no. 2015-1092 of 28 August 2015.
Decisions taken by the judge assigned or by the judge in charge of the review do not have the authority of res judicata.
The judge may, in order to verify them himself, in any matter take personal knowledge of the facts in dispute, the parties present or called. He shall make any observations, assessments, evaluations o…
The minutes, opinions or reports drawn up, on the occasion of or following the execution of an investigative measure shall be sent or given in copy to each of the parties by the clerk of the court who…
Decisions relating to the execution of an investigative measure are not subject to opposition; they may only be appealed or appealed to the Supreme Court at the same time as the judgment on the merits…
The judge may have a sound, visual or audiovisual recording made of all or part of the investigative steps he or she takes. The recording shall be kept at the court registry. Each party may request th…
Where the law permits or necessity dictates that a measure be ordered without the knowledge of a party, that party shall have an appropriate remedy against the decision which adversely affects him.
The nullity of decisions and implementing acts relating to investigative measures is subject to the provisions governing the nullity of procedural acts.
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