Article 173
…the application is inadmissible pursuant to the third or fourth paragraphs of this Article, Article 173-1, the first paragraph of Article 174 or IV of Article 175; it may also rule that the applicatio…
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Showing 71–80 of 19756 articles for “Art. Cass. com. 17 Jan. 2012”
…the application is inadmissible pursuant to the third or fourth paragraphs of this Article, Article 173-1, the first paragraph of Article 174 or IV of Article 175; it may also rule that the applicatio…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
…the elements required to calculate the reference tax income as defined in 1° of the IV of article 1417.1 bis. Spouses must jointly sign the declaration of all their household income.2. Individuals, co…
Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes r…
Decisions taken by the judge assigned or by the judge in charge of the review do not have the authority of res judicata.
The judge may, in order to verify them himself, in any matter take personal knowledge of the facts in dispute, the parties present or called. He shall make any observations, assessments, evaluations o…
The judge may have a sound, visual or audiovisual recording made of all or part of the investigative steps he or she takes. The recording shall be kept at the court registry. Each party may request th…
Where the law permits or necessity dictates that a measure be ordered without the knowledge of a party, that party shall have an appropriate remedy against the decision which adversely affects him.
The nullity of decisions and implementing acts relating to investigative measures is subject to the provisions governing the nullity of procedural acts.
Transactions may be regularized or restarted, even immediately, if the defect that vitiates them can be ruled out.
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