Article 55
…ecks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscales, art. L 10 and L 15…
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Showing 1–10 of 652 articles for “Art. 55”
…ecks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscales, art. L 10 and L 15…
The summons is the bailiff's act by which the plaintiff summons his opponent to appear before the judge.
Birth declarations are made within five days of the birth, to the local civil registrar. By way of derogation, this time limit is extended to eight days where this is justified by the distance between…
In places where a crime has been committed, it is forbidden, on pain of the fine laid down for fourth-class offences, for any unauthorised person to alter the state of the premises or take any samples…
In the performance of their duties, customs officers must carry their commission of employment, which states that they have taken an oath; they are obliged to show it at the first requisition.
Subject toArticle L. 286 BA of the Book of Tax Procedures, when implementing the powers of investigation, recording and prosecution provided for in this Code or when required on the basis of the Code…
Only customs officers, specially and individually authorised for this purpose, may consult data during an investigation or control. This special and individual authorisation may be verified at any tim…
The provisions of articles 707-2 and 707-3 relating to the reduction in the amount of fines and fixed procedural fees in the event of voluntary payment within one month are applicable : 1° To fines ha…
In accordance with the provisions of Article 715, the investigating judge, the president of the investigating chamber and the president of the assize court, as well as the public prosecutor and the pu…
…rise to the dispatch of the statement of conviction in accordance with the provisions of Article R. 55-5, the chief clerk shall give notice thereof to the accounting officer of the Directorate General…
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