Article 1745
Any person who has been the subject of a final conviction under articles 1741, 1742 or 1743 may be held jointly and severally liable, with the person legally liable for the tax evaded, for payment of…
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Showing 41–50 of 29471 articles for “Art. 17 mai 1938”
Any person who has been the subject of a final conviction under articles 1741, 1742 or 1743 may be held jointly and severally liable, with the person legally liable for the tax evaded, for payment of…
…the application is inadmissible pursuant to the third or fourth paragraphs of this Article, Article 173-1, the first paragraph of Article 174 or IV of Article 175; it may also rule that the applicatio…
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 lessee of a rural property is obliged, on pain of all costs, damages and interest, to warn the owner of any usurpations that may be committed on the land. This warning must be given within the sam…
…ion solidaire pour le recouvrement des droits de mutation par décès, conférée au Trésor par Article 1709, may not be exercised against co-heirs who benefit from the exemption provided for by Article 7…
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…
1. The duration of stay of goods placed under the temporary admission procedure is fixed, up to a maximum of two years, by the order or decision granting temporary admission. 2. However, in exceptiona…
Persons guilty of any of the offences referred to in 1° to 4° of 1 of Article 1772 and in Article 1773 may be deprived of civic, civil and family rights, in accordance with the procedures set out in a…
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…
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…
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