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Showing 921–930 of 21284 articles for “Art. BOFiP-BIC-CHAMP-40-10-§§ 115 et 165”
…d, either separately and without the presence of the parties, or during confrontations carried out between them or with one or other of the parties, by the investigating judge, assisted by his clerk;…
Persons against whom there is serious and corroborating evidence of having participated in the acts referred to the investigating judge may not be heard as witnesses.
…he truth. The judge asks them for their surname, first names, age, status, profession, residence, whether they are related or allied to the parties and to what degree or whether they are in their serv…
…d by the examining magistrate, the court clerk and the witness and, where applicable, by the interpreter. In the absence of approval, such erasures and cross-references shall be null and void.The same…
…seful. A copy of this summons shall be delivered to them. Witnesses may also be summoned by simple letter, by registered letter or through administrative channels; they may also appear voluntarily. Wh…
…s unwilling or unable to sign, this is noted in the minutes. Each page is also signed by the interpreter if applicable.
Any person summoned to be heard as a witness shall be required to appear, take an oath and give evidence subject to the provisions of Articles 226-13 and 226-14 of the Penal Code.Any journalist, heard…
Children under the age of 16 are heard without oath.
…rised by the customs service.3. Decrees issued by the Director General of Customs and Excise shall determine, as necessary, the terms and conditions for the application of this article.
The duties and taxes payable for each item on the same declaration and the duties and taxes levied as in customs matters are rounded down to the nearest franc.
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