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Showing 1311–1320 of 64092 articles for “Art. L 227-16 and L 227-17”
The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.
Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising t…
Landlords and, in their place, the main tenants who have not, one month before the term set by the lease or by verbal agreements, given notice to the public accountant responsible for collecting direc…
As a guarantee for the payment of any taxes for which they may be liable, any person renting a furnished office is required to pay to the Treasury, at the end of each month, under the responsibility o…
The sums owed by employers in respect of the payroll tax referred to in article 231 must be remitted to the competent public accountant under the conditions and within the time limits that are set by…
1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).
If, at a hearing before a trial court, a person heard as a witness or for information contradicts the conclusions of an expert report or provides new information from a technical point of view, the pr…
During the expert appraisal, the parties may ask the court that ordered it to order the experts to carry out certain research or to hear any named person who may be able to provide them with informati…
Experts not included on any of the lists mentioned in article 157 shall, each time they are appointed, take the oath provided for by the loi n° 71-498 du 29 juin 1971 relative aux experts judiciaires…
Once the expert appraisal operations have been completed, the experts draw up a report which must contain a description of the said operations and their conclusions. The experts shall sign their repor…
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