Article 218
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
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Showing 151–160 of 20406 articles for “Art. Cass. com. 21 janvier 1997 n° 94-19016”
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
The president of the investigating division, and in courts where there are several investigating divisions, one of the presidents specially appointed by the general assembly, exercises the specific po…
Except in the case provided for in Article 196, the parties' lawyers are notified of the judgments within three days by registered letter. In the same way and within the same time limits, the parties…
…nse reimbursements and any other remuneration are, subject to the provisions of 3 of Article 39 and 211 bis, allowed as a deduction from the company's profit for tax purposes, provided that such remun…
…welcome into French citizenship for the persons residing in the department referred to in articles 21-2, 21-11, 21-12, 21-13-1, 21-13-2, 21-14, 21-14-1, 21-15, 24-1, 24-2 and 32-4 of this code as wel…
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 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…
The parties must not interrupt or interpellate or seek to influence the witnesses giving evidence, or address them directly, on pain of exclusion. The judge shall, if he considers it necessary, ask th…
The witnesses shall declare their surname, forenames, date and place of birth, residence and occupation and, where applicable, their relationship to the parties by blood or marriage, subordination to…
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