French General Tax CodeIn force
4: Determining taxable income
Article 28
Net property income is equal to the difference between the amount of gross income and total property expenses.
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Showing 6721–6730 of 51196 articles for “Art. Cass. 3ème civ. 16-2-2022 n° 20-15.164 FS-B”
Net property income is equal to the difference between the amount of gross income and total property expenses.
Where the enquiry takes place before the judge ordering it or before one of the members of the bench, the decision shall indicate the day, time and place where it will be held.
The judge shall carry out all useful investigations, even of his own motion. He shall have the right to hear, without formality, persons who can enlighten him and those whose interests are likely to b…
The judge conducting the investigation may, of his own motion or at the request of the parties, summon or hear any person whose testimony he deems useful in ascertaining the truth.
The summonses shall mention the full names of the parties and reproduce the provisions of the first two paragraphs of article 207.
The judge may hear or question witnesses on all facts the proof of which is admitted by law, even if these facts would not be indicated in the decision prescribing the enquiry.
The depositions are recorded in minutes. However, if they are taken during the debates, only the names of the persons heard and the result of their depositions shall be mentioned in the judgment where…
Witnesses shall be summoned by the court clerk at least eight days before the date of the enquiry.
The judge may, at the hearing or in his chambers, as well as in any place where an investigative measure is being carried out, hear on the spot any persons whose testimony he deems useful for ascertai…
The parties are required to maintain the respect due to justice. The judge may, depending on the seriousness of the breaches, issue injunctions, even of his own motion, delete writings, declare them l…
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