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Showing 2131–2140 of 52053 articles for “Art. II-5°”
A warning issued by the public prosecutor dispenses with a summons if it is followed by the voluntary appearance of the person to whom it is addressed. It indicates the offence prosecuted and refers t…
The articles 388-1,388-2,388-3,388-4 and 390 to 392-1 are applicable before the police court.
The Police Court is seised of offences within its jurisdiction either by referral to it by the investigating court, or by the voluntary appearance of the parties, or by summons issued directly to the…
For the purposes of calculating the income tax due by companies that are dependent on or that control companies located outside France, profits indirectly transferred to the latter, either by increasi…
Mining engineers may, instead of or concurrently with tax agents, be called upon to verify the declarations of taxpayers referred to in the second paragraph of Article 34 and companies operating quarr…
The taxpayers mentioned in Article 53 A are required to produce, at any request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers lik…
The tax department checks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscale…
An appeal seeks, by criticism of the judgment given by a court of first instance, to have it set aside or reversed by the court of appeal.
If the police court considers that the act does not constitute an offence under criminal law, or that the act is not established, or that it is not attributable to the accused, it shall dismiss the ac…
The following articles 475-1 to 486 concerning court fees and costs, the return of items placed in the hands of the courts and the form of judgments. However, the provisions of Article 480-1 only appl…
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