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Showing 1–10 of 61379 articles for “Art. L 54-10-1”
For the purposes of this chapter, digital assets include: 1° The tokens referred to in Article L. 552-2, with the exception of those fulfilling the characteristics of the financial instruments referre…
1° The service of custody of digital assets on behalf of third parties consists of controlling, on behalf of a third party, the means of access to the digital assets registered in the shared electroni…
For the purposes of Article 415, the funds or digital assets referred to inArticle L. 54-10-1 of the Monetary and Financial Code are presumed to be the direct or indirect proceeds of one of the offenc…
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…
1. Subject to the age conditions laid down by the laws in force, customs officers of all grades must take an oath before the judicial court within whose jurisdiction their place of residence is situat…
As an exception to Article 706-153, the judicial police officer may be authorised, by any means, by the public prosecutor or by the investigating judge to seize, at the advanced expense of the Treasur…
The initial application shall be made by writ of summons or by application delivered or addressed to the court registry. The application may be made jointly by the parties. On pain of nullity, the ini…
In all cases where a court of law deals with acts relating to civil status, the interested parties may appeal against the judgment.
In the event of a flagrant crime, the judicial police officer, who is notified, immediately informs the public prosecutor, goes without delay to the scene of the crime and makes all useful observation…
Companies are required to provide, in support of their income tax return for each financial year, a detailed statement of the categories of expenditure referred to in 5 of Article 39 (1), when they ex…
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