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 3871–3880 of 49641 articles for “Art. Cass. 3e Civ. 24-2-1976 n° 333”
Net property income is equal to the difference between the amount of gross income and total property expenses.
The judge may always proceed by way of an enquiry to hear the author of an attestation.
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 attestation shall contain an account of the facts that the author witnessed or personally observed. It shall mention the author's surname, forenames, date and place of birth, place of residence an…
Anyone who is legally required to do so is obliged to give evidence. Persons who show a legitimate reason may be exempted from giving evidence. Relatives or allies in the direct line of either party o…
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.
Where the investigation is ordered, evidence to the contrary may be adduced by witnesses without further decision.
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.
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