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Showing 881–890 of 5277 articles for “Art. 244 bis B”
A judicial confession is the statement made in court by the party or his specially authorised representative.It is authentic against the person who made it.It cannot be divided against its author.It i…
A purely verbal extrajudicial confession is received only in cases where the law allows proof by any means.Its probative value is left to the judge's discretion.
The oath may be referred by one party to the other, as a decisory matter, in order to make the judgment of the case depend on it. It may also be referred ex officio by the judge to one of the parties.
A confession is the statement by which a person acknowledges as true a fact likely to produce legal consequences against him.It may be judicial or extrajudicial.
The evidential value of statements made by a third party under the conditions of the code of civil procedure is left to the discretion of the judge.
I. - Failure to comply with the obligations of Article L. 96 A of the Book of Tax Procedures. The rate of the fine is reduced to 5% when the offender establishes that the State has not suffered any pr…
Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.
…entation of the ex officio assessment procedure provided for in Article L. 74 of the tax procedures book entails:a. The application of a surcharge of 100% to the recalled duties or tax claims that mus…
…formal notice referred to in III of Article L. 13 AA and in the second paragraph of article L. 13 AB of the Book of Tax Procedures entails the application, for each financial year audited, of a fine…
The obstacle to access to records or documents on a computer medium, to their reading or seizure, referred to in IVa of Article L. 16 B and to 4 and 4 bis of Article L. 38 of the Book of Tax Procedure…
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