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Showing 30913100 of 65597 articles for Art. L 141-7 · Cass. com. 20 June 1978 · CA Versailles 17 December 1980 · Cass. com. 14 May 1952 · Cass. 1re civ. 2 March 1960 · C. civ. Art. 2276

French General Tax CodeIn force
C: Professional premises

Article 1498

I. - The rental value of each built property or fraction of a built property, other than premises mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Section II: Execution of investigative measures.

Article 172

As soon as the investigative measure has been carried out, the proceedings shall continue at the behest of the judge. The judge may, within the limits of his jurisdiction, immediately hear the parties…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 173

1. The content and presentation of the declarations are specified by a decree. The names and addresses of the beneficiaries of arrears whose deduction the taxpayer claims must be compulsorily declared…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
C: Criminal penalties

Article 1745

Any person who has been the subject of a final conviction under articles 1741, 1742 or 1743 may be held jointly and severally liable, with the person legally liable for the tax evaded, for payment of…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Chapter II: The arbitration tribunal

Article 1459

The competent supporting judge is the president of the judicial court. However, if the arbitration agreement expressly so provides, the president of the commercial court shall have jurisdiction to hea…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of property income

Article 14

Subject to the provisions of Article 15, are included in the property income category, when they are not included in the profits of an industrial, commercial or craft business, a farm or a non-commerc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Opposition to duty and obstacles to tax control

Article 1732

The implementation of the ex officio assessment procedure provided for in Article L. 74 of the tax procedures book entails:a. The application of a surcharge of 100% to the recalled duties or tax claim…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Obligation to pay

Article 1710

L'action solidaire pour le recouvrement des droits de mutation par décès, conférée au Trésor par Article 1709, may not be exercised against co-heirs who benefit from the exemption provided for by Arti…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Chapter II: Personal checks by the judge.

Article 179

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Criminal penalties

Article 1774

Persons guilty of any of the offences referred to in 1° to 4° of 1 of Article 1772 and in Article 1773 may be deprived of civic, civil and family rights, in accordance with the procedures set out in a…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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