French General Tax CodeIn force
4: Implementation measures
Article 90
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
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Showing 3741–3750 of 59246 articles for “Art. Cass. com. 9 June 2009 n° 08-10.350 · Cass. com. 22 October 1996 · Cass. 1re civ. 22 May 1991 · Cass. 1re civ. 10 July 1996 · Cass. 3e civ. 2 April 2003”
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
…e required to file each year, under the conditions and within the time limits set out in articles 172 and 175, a declaration whose content is set by decree (1).
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
Each party has the burden of proving in accordance with the law the facts necessary for the success of its claim.
A record in lieu of a birth record is drawn up for any person born abroad who acquires or recovers French nationality, unless the record drawn up at his or her birth has already been entered in a regi…
Public prosecution for contraventions is statute-barred one year after the day on which the offence was committed.
…on under investigation, the investigating judge must comply with the provisions of articles 57 and 59.
Subject to the requirements of judicial information, any communication or disclosure without the authorisation of the person under investigation or his successors in title or the signatory or recipien…
It is forbidden to present as a unit in the declarations several closed packages joined together in any way whatsoever.
When several items are included on the same declaration form, each item is considered to have been declared separately.
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