Article 386
If the effects and papers of accountants are sealed, the revenue and other registers for the current year must not be sealed. The said registers are simply stopped and initialled by the judge, who han…
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Showing 2291–2300 of 66604 articles for “Art. al. 2 and 3”
If the effects and papers of accountants are sealed, the revenue and other registers for the current year must not be sealed. The said registers are simply stopped and initialled by the judge, who han…
…stoms administration is granted by judgments against which an appeal is lodged, they shall only be handed over to those in whose favour the said judgments were rendered under good and sufficient secur…
…cassation, unless those in whose favour the said judgments have been rendered have first given good and sufficient security for the sums awarded to them.
All seizures of the proceeds of duties, made in the hands of the tax collectors or in those of the parties liable to pay the administration, are null and void; notwithstanding the said seizures, the p…
1. When the offences referred to in articles 412, 1° to 5°, 414, 414-2 and 459 have been duly recorded by an official authorised for this purpose, the president of the judicial court may order, at the…
1. The competent public accounting officer may allocate refunds and sums deposited by the taxpayer to the payment of a debt due and payable, the recovery of which is his responsibility, provided that…
The request for validation of the agreement mentioned in the eighth paragraph of Article 41-1-2 shall be dated and signed by the public prosecutor. The request referred to in the first paragraph is no…
…ract may, throughout the term of the contract, substitute for the retention of guarantee a first demand guarantee or, if the purchaser does not object, a personal and joint guarantee.The purpose of th…
The substitute guarantee is constituted for the total amount of the contract, including modifications during performance.The amount of the substitute guarantee may not exceed that of the retention gua…
Where the contract holder is a joint and several grouping, the substitution guarantee is provided by the authorised representative for the total amount of the contract.Where the contract holder is a j…
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