Article 342
All offences and contraventions provided for by the customs laws may be prosecuted and proven by all legal means even if no seizure has been made within or outside the customs radius or if the goods d…
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Showing 9621–9630 of 64354 articles for “Art. 3°-a”
All offences and contraventions provided for by the customs laws may be prosecuted and proven by all legal means even if no seizure has been made within or outside the customs radius or if the goods d…
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
Principally, the proceedings are extinguished by the effect of the lapse of time, the discontinuance of the proceedings or the lapse of the summons.In these cases, the finding that the proceedings are…
The action may be brought by the heirs of a deceased person before the expiry of the period that was allowed to the deceased person to bring the action. The heirs may also continue the action already…
The request for validation of the agreement mentioned in the eighth paragraph of Article 41-1-2 shall be dated and signed by the public prosecutor. The request referred to in the first paragraph is no…
The entry of forgery shall be made by deed delivered to the court registry by the party or his agent with a special power of attorney. The deed, drawn up in duplicate, must, on pain of inadmissibility…
This Title does not apply to taxes collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as indirect contributions or…
The president of the court that is the subject of a request for referral on the grounds of legitimate suspicion or to which the member whose disqualification is requested belongs, and the member conce…
1. The competent public accounting officer may allocate refunds and sums deposited by the taxpayer to the payment of a debt due and payable, the recovery of which is his responsibility, provided that…
If the application is justified, the case shall be referred either to another formation of the court originally seised, or to another court of the same nature as that court.The decision shall be bindi…
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