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Showing 2281–2290 of 62763 articles for “Art. Arrêté DEVL1507007A of 23-3-2015”
I. - Any failure by the persons referred to in 12°, 13°, 14°, 18° and 19° of Article L. 561-2 to comply with the obligations laid down in Sections 3 to 6 of this Chapter, in Chapter II of this Title,…
1. If the accused is present, the report shall state that it has been read to him, that he has been asked to sign it and that he has immediately received a copy.2. If the accused is absent, a note to…
1. Seized means of transport shall be released on a solvent bond or on deposit of the value. However, such release shall be offered, without security or deposit, to the owner in good faith who is not…
1. (a) As far as circumstances permit, seized goods and means of transport shall be taken to and deposited at the Customs office or post nearest to the place of seizure. Where there are several Custom…
The reports shall state the date and cause of the seizure; the statement made to the accused; the name, capacity and address of the persons seizing the goods and of the person in charge of the proceed…
If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…
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…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
Where the presumption of paternity is set aside under the conditions provided for in article 313, its effects may be re-established in court under the conditions provided for in l'article 329. The hus…
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