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Showing 9391–9400 of 33451 articles for “Art. 3°”
When the case is referred to the court pursuant to articles 395 and 396, third paragraph, the presiding judge establishes the identity of the accused, his lawyer having been notified. He warns the acc…
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
…may institute simplified procedures and delegate decision-making powers to tax or customs officials;3° Imports of goods intended to be placed under one of the arrangements mentioned in 2°;4° Intra-Com…
Notwithstanding article R. 5132-1-2, the validity of the pathway prescription may be extended beyond twenty-four months: 1° By the structure for integration through economic activity: a) Where it has…
The Accounting Officer shall exercise due diligence to ensure the recovery of all the Agency's resources. Revenue shall be recovered by the Accounting Officer either spontaneously or in accordance wit…
All expenditure must be liquidated and authorised during the financial year to which it relates. The Agency's expenditure shall be settled by the Accounting Officer by order of the President of the Ag…
Revenue and expenditure accounts may be set up at the Agency by decision of the Chairman, with the approval of the accounting officer, under the conditions laid down by Decree no. 2019-798 of 26 July…
The list of supporting documents for revenue and expenditure shall be prepared by the Accounting Officer and proposed by the President of the Agency for approval by the Minister for the Budget. In the…
The accounting officer shall initiate proceedings. Proceedings may be suspended at any time by written order of the President of the Agency if the debt is the subject of a dispute. The President of th…
When the Agency's debts, other than the State subsidy referred to in 1° of article R. 232-27, cannot be recovered out of court, proceedings shall be conducted in accordance with commercial practice or…
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